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Lebanon council creates Community Improvement Department to track cannabis-host revenue
Summary
Ordinance 2026-036 was adopted to create a Community Improvement Department within the general fund to identify and segregate expenses paid from municipal cannabis-host tax revenue, following state auditor guidance.
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The Lebanon City Council voted to adopt Ordinance 2026-036 on April 28, establishing a Community Improvement Department in the city’s general fund to identify and segregate expenses related to cannabis host-community tax revenue.
The ordinance language states the department will operate in accordance with guidance from the state auditor’s office so the city can properly account for expenses funded by revenue generated from host-community cannabis taxes.
Council members moved and seconded the ordinance and approved it by roll call. Council members indicated the change will clarify accounting and reporting of the tax revenue and associated expenditures going forward.
Next steps: The ordinance was adopted at the meeting and will be implemented by city staff to segregate cannabis-host tax revenue and related expenses in future budgets and reports.

