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COMMERCIAL CANNABIS BUSINESS TAX

Visit the official Monterey County Cannabis Program website

General Information

The commercial cannabis business tax is a tax due for engaging in commercial cannabis business in the unincorporated area of Monterey County. A commercial cannabis business is defined as any commercial business activity relating 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 entities 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; amended July 24, 2018

Tax Rates

The tax rates for commercial cannabis business within the unincorporated area of Monterey County are established in Chapter 7.100 of the Monterey County Code. A summary of the tax rates, as amended on July 24, 2018, are provided below and should not be relied upon as a substitute for a full review of MCC§ 7.100.

Indoor Cultivation

Mixed Light Cultivation

Nursery Cultivation

Manufacturers

Distributors/Distribution Facilities

Testing Laboratories

Dispensaries

Personal Cultivation/Personal Use

Business License

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.

ADDITIONAL RESOURCES

Monterey County Code, Chapter 7.100

Administrative Rules and Procedures for Commercial Cannabis Business Tax

Initial Commercial Cannbis Business Registration Form - Due 9/15/2018

Commercial Cannabis Business Tax – FAQ’s

Commercial Cannabis Business Tax – Payment Schedule

Cannabis Permitting Information

Monterey County Cannabis Program Information

Business License Information.