Sonoma County Cannabis Program

All Cannabis Tax Rates

Cultivation Permit Tax Rates

Effective July 1, 2017 businesses engaged in a cannabis industry are assessed taxes by state license type. The information below can be used as an approximate guide to estimate taxes for a business engaged in growing cannabis or manufacturing cannabis related products.

Outdoor Cultivation

Cultivation License Type Rate per Square Foot
1C - Specialty Cottage- 25 plants$1.00
1 - Specialty Outdoor - 5,000 sq. ft.$1.50
2 - Small - 10,000 sq. ft.$2.00
3 - Medium- 1 acre$2.00

Indoor Cultivation

Cultivation License Type Rate per Square Foot
1C - Specialty Cottage - 500 sq. ft.$3.75
1A - Specialty Indoor - 5,000 sq. ft. $7.50
2A - Small - 10,000 sq. ft.$11.25
3A - Medium- 22,000 sq. ft.$11.25

Mixed-Light Cultivation

Cultivation License Type Rate per Square Foot
1C - Specialty Cottage - 2,500 sq. ft.$2.25
1B - Specialty Mixed-light - 5,000 sq. ft. $4.50
2B - Small - 10,000 sq. ft.$6.50
3B - Medium- 22,000 sq. ft.$6.50

Supply Chain Business Tax Rates

Taxes for businesses involved in cannabis-related manufacturing processes will be based on gross receipts. The tax rates for various operator types are listed below.

Operator TypePercentage of Gross Receipts
Manufacturer3.0%
Transporter0.0%
Distributor0.0%
Cannabis Nursery0.0%
Dispensary2.0%
Testing Laboratory0.0%

Other Taxes That May Apply

Learn more:

Cannabis Business Taxes
State, Federal and Property taxes may apply.

 

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