Cannabis Taxes and License

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Cannabis Business Tax Revisions EFFECTIVE April 28, 2023 

Reduction in Cannabis Business Tax for Cultivation and Nursery Operations for Tax Years 2023 and 2024

Delinquent Cannabis Tax Amnesty & Payment Plan Program

Calendar Year 2022 Notice of Minimum Tax Due and Appeals Process

Important Information regarding the 2022 tax year True-Up for Minimum Tax due and Appeal process.

Apply for Cannabis Facilities Business License

Ordinance No. 4394, which adopted Chapter 6.36 – Cannabis Facilities Businesses and Chapter 20.243 – Cannabis Facilities, is effective November 16, 2017, and provides for business licenses and zoning requirements for the following cannabis-related business types:
  • Processing Facilities
  • Manufacturing Facilities
  • Testing Laboratories
  • Retailers/Dispensaries
  • Retailers/Nurseries
  • Distribution Facilities
  • Micro-businesses
Complete the applicable license application and submit to the Tax Collector along with the applicable fee:
Cannabis Facilities Business License Cannabis Facilities Business License for Distribution Transport Only Cultivator

Term of License: Cannabis Facilities Business Licenses shall be issued on an annual basis and shall be renewed annually. The period of the annual license shall commence July 1 of each year and expire June 30 of the following year. The initial license may be issued for a shorter or longer period of time to best align with the July 1 through June 30 time period; in such instances, fees will be prorated on a quarterly basis.

Cannabis Business Tax

Cannabis Business Tax – Ordinance No. 4361 which adopted Chapter 6.32 - Cannabis Business Tax imposes cannabis related taxes on all commercial cannabis businesses. 

Cannabis Cultivation Regulations

Ordinance Adopting Chapter 10A.17 - Medical Cannabis Cultivation Ordinance and Chapter 20.242 - Medical Cannabis Cultivation Site, Adopted April 4, 2017.

Please note: If your business type is solely cultivation, a business license is not required. See the Cannabis Department for more information regarding the cultivation permit process.