License Extensions Before the Audit Period
Table 1: Calculation of Average Number of Days per Extension
by License Type*
| Population of 161 License Extensions | Population of 479 License Extensions | |||||||
|---|---|---|---|---|---|---|---|---|
| License Type | Number of Extensions (A) | Number of Licenses (B) | Cumulative Days of Extensions (C) | Average Days of Extension [C÷A] (D) | Number of Extensions (E) | Number of Licenses (F) | Cumulative Days of Extensions (G) | Average Days of Extension [G÷E] (H) |
| Marijuana Cultivator | 41 | 34 | 3,785 | 92.32 | 143 | 106 | 3,723 | 26.03 |
| Marijuana Producer | 34 | 28 | 3,353 | 98.62 | 107 | 81 | 2,910 | 27.20 |
| Marijuana Retailer | 60 | 46 | 5,153 | 85.88 | 175 | 135 | 4,713 | 26.93 |
| Other | 26 | 6 | 2,392 | 54 | 31 | 4,499 | ||
| Total | 161 | 114 | 14,683 | 479 | 353 | 15,845 | ||
* We calculated the results in this table by dividing the total number of days an extension lasted (organized by license type) by the number of extensions granted. This table provides the average number of days that a license, by type, was extended.
Table 2: Calculation of Average Prorated Fee by License Type*
| Population of 161 License Extensions | ||||||
|---|---|---|---|---|---|---|
| License Type | Number of Extensions (A) | Number of Licenses (B) | Cumulative Annual Fees (C) | Average Annual Fee [C÷A] (D) | Average Days of Extension [Table 1] (E) | Average Prorated Fee [D÷365xE] (F) |
| Marijuana Cultivator | 41 | 34 | 390,000 | $9,512.20 | 92.32 | $2,405.94 |
| Marijuana Producer | 34 | 28 | 310,000 | $9,117.65 | 98.62 | $2,463.51 |
| Marijuana Retailer | 60 | 46 | 533,000 | $8,883.33 | 85.88 | $2,090.14 |
| Other | 26 | 6 | 899,000 | |||
| Total | 161 | 114 | 2,132,000 | |||
* We calculated the results in this table by dividing the total number of annual fees (organized by license type) by the number of extensions granted. The resulting average annual fee was then divided by 365 and multiplied by the average number of days by which the license type was extended. This table provides the average prorated fee that a license, by type, would cost.
Table 3: Calculation of Potential Unbilled Prorated Fees
Before the Audit Period*
| Population of 479 License Extensions | Population of 161 License Extensions | Population of 479 License Extensions | ||||
|---|---|---|---|---|---|---|
| License Type | Number of Extensions (A) | Number of Licenses (B) | Average Prorated Fee [Table 2] (C) | Average Days of Extensions [Table 1] (D) | Average Days of Extensions [Table 1] (E) | Estimated Unbilled Fees [AxC÷DxE] (F) |
| Marijuana Cultivator | 143 | 106 | $2,405.94 | 92.32 | 26.03 | $97,006.14 |
| Marijuana Producer | 107 | 81 | $2,463.51 | 98.62 | 27.20 | 72,701.27 |
| Marijuana Retailer | 175 | 135 | $2,090.14 | 85.88 | 26.93 | 114,698.50 |
| Other | 54 | 31 | ||||
| Total Extensions/Licenses | 479 | 353 | ||||
| Total Fees | $ 284,405.91 | |||||
* We calculated the results in this table by multiplying the number of extensions granted by the average prorated fee and dividing that result by the average number of days that a license type was extended. The result is the estimated unbilled prorated fee.
License Extensions During the Audit Period
Table 4: Calculation of Average Number of Days per Extension
by License Type*
| Population of 161 License Extensions | Population of 698 License Extensions | |||||||
|---|---|---|---|---|---|---|---|---|
| License Type | Number of Extensions (A) | Number of Licenses (B) | Cumulative Days of Extension (C) | Average Days of Extension [C÷A] (D) | Number of Extensions (E) | Number of Licenses (F) | Cumulative Days of Extension (G) | Average Days of Extension [G÷E] (H) |
| Marijuana Cultivator | 41 | 34 | 3,785 | 92.32 | 171 | 96 | 4,370 | 25.56 |
| Marijuana Producer | 34 | 28 | 3,353 | 98.62 | 159 | 86 | 4,016 | 25.26 |
| Marijuana Retailer | 60 | 46 | 5,153 | 85.88 | 288 | 152 | 8,773 | 30.46 |
| Other | 26 | 6 | 2,392 | 80 | 39 | 1,866 | ||
| Total | 161 | 114 | 14,683 | 698 | 373 | 19,025 | ||
* We calculated the results in this table by dividing the total number of days an extension lasted (organized by license type) by the number of extensions granted. This table provides the average number of days that a license, by type, was extended.
Table 5: Calculation of Average Prorated Fee by License Type*
| Population of 161 License Extensions | ||||||
|---|---|---|---|---|---|---|
| License Type | Number of Extensions (A) | Number of Licenses (B) | Cumulative Annual Fees (C) | Average Annual Fee [C÷A] (D) | Average Days of Extension [Table 4] (E) | Average Prorated Fee [D÷365xE] (F) |
| Marijuana Cultivator | 41 | 34 | 390,000 | $9,512.20 | 92.32 | $2,405.94 |
| Marijuana Producer | 34 | 28 | 310,000 | $9,117.65 | 98.62 | $2,463.51 |
| Marijuana Retailer | 60 | 46 | 533,000 | $8,883.33 | 85.88 | $2,090.14 |
| Other | 26 | 6 | 899,000 | |||
| Total | 161 | 114 | 2,132,000 | |||
* We calculated the results in this table by dividing the total number of annual fees (organized by license type) by the number of extensions granted. The resulting average annual fee was then divided by 365 and multiplied by the average number of days by which the license type was extended. This table provides the average prorated fee that a license, by type, would cost.
Table 6: Calculation of Potential Unbilled Prorated Fees
During the Audit Period*
| Population of 698 License Extensions | Population of 161 License Extensions | Population of 698 License Extensions | ||||
|---|---|---|---|---|---|---|
| License Type | Number of Extensions (A) | Number of Licenses (B) | Average Prorated Fee [Table 5] (C) | Average Days of Extension [Table 4] (D) | Average Days of Extension [Table 4] (E) | Estimated Unbilled Fees [AxC÷DxE] (F) |
| Marijuana Cultivator | 171 | 96 | $2,405.94 | 92.32 | 25.56 | $ 113,905.83 |
| Marijuana Producer | 159 | 86 | $2,463.51 | 98.62 | 25.26 | 100,327.46 |
| Marijuana Retailer | 288 | 152 | $2,090.14 | 85.88 | 30.46 | 213,503.86 |
| Other | 80 | 39 | ||||
| Total Extensions/ Licenses | 698 | 373 | $ 427,737.15 | |||
| Estimated Fees Paid (42.5%) | -$ 181,788.29 | |||||
| Estimated Fees Not Billed (57.5%) | $ 245,948.86 | |||||
* We calculated the results in this table by multiplying the number of extensions granted by the average prorated fee and dividing that result by the average number of days that a license type was extended. The result is the estimated unbilled prorated fee.
| Date published: | August 14, 2025 |
|---|