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COMMERCIAL CANNABIS BUSINESS TAX

*** SELF REPORT FORMS ARE DUE DECEMBER 15, 2017 ***

General Information

The commercial cannabis business tax is a tax due for engaging in commercial cannabis business in unincorporated Monterey County. A commercial cannabis business is defined as any commercial business activity related to cannabis, including but not limited to cultivating, transporting, distributing, manufacturing, compounding, converting, processing, preparing, storing, packaging, delivering, and selling (wholesale and/or retail sales) of cannabis and any ancillary products and accessories in the unincorporated area of the County, whether or not carried on for gain or profit. (MCC Sec. 7.100.040 (E))

Monterey County Code, Section 7.100* and the Administrative Rules and Procedures for Commercial Cannabis Business Tax promulgated by the Monterey County Treasurer-Tax Collector provide that all persons or entitles engaged in commercial cannabis activities, as defined therein, are subject to a commercial cannabis tax as of January 1, 2017.

All proceeds from the tax imposed are placed in the County’s general fund and are used for general governmental purposes.

*adopted July 12, 2016

Commercial Cannabis Business Tax

Chapter 7.100 of the Monterey County Code establishes tax rates for commercial cannabis, payment and reporting requirements, and administration and enforcement provisions for the tax. A summary of the tax rates are provided below and should not be relied upon as a substitute for a full review of Chapter 7.100, which may be viewed here

The tax rate for commercial cannabis cultivation, nurseries excluded, is identified below:

The tax rate for cultivation of nurseries is identified below:

The tax rate for all other commercial cannabis businesses (non-cultivation) is identified below:

Personal cultivation and personal use as defined by Monterey County Code Section 7.95 is exempt from the commercial cannabis business tax.

What can I do now?

There are permits required by the Monterey County Resource Management Agency, Planning Department for commercial cannabis businesses. For more information on this process and the requirements, please visit: Cannabis Permitting Information

A business license issued by the Monterey County Treasurer-Tax Collector is required for all commercial cannabis businesses within unincorporated Monterey County. For more information on the application process for a business license, please visit Business License Information.

All commercial cannabis businesses should immediately submit a Commercial Cannabis Business Tax – Self Reporting Form, if you have not already done so. You can download a printable Commercial Cannabis Business Tax – Self Reporting Form or call (831) 755-5057 to request a copy by mail. You can submit the application by email to business.tax@co.monterey.ca.us or by mail to:

Monterey County Treasurer-Tax Collector
Business License
P.O. Box 891
Salinas, CA 93902

Additional Questions

The Monterey County Treasurer-Tax Collector has compiled a list of Frequently Asked Questions related to the commercial cannabis business tax. If you have additional questions, which are not addressed in this form, please send your question to businss.tax@co.monterey.ca.us.

ADDITIONAL RESOURCES

Statistical Summary Report

Monterey County Code, Chapter 7.100

Administrative Rules and Procedures for Commercial Cannabis Business Tax

Commercial Cannabis Business Tax – FAQ’s

Commercial Cannabis Business Tax – Self Reporting Form

Commercial Cannabis Business Tax – Payment Schedule

Cannabis Permitting Information