Sonoma County Cannabis Program

All Cannabis Tax Rates

Cultivation Permit Tax Rates

All 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.

Please refer to the Sonoma County Cannabis Ordinances page's Final Cannabis Land Use Table for square footage and plant count detail. The Table is located on the County Ordinances section.

Outdoor Cultivation

Cultivation License Type Rate per Square Foot
1C - Specialty Cottage$1.07
1 - Specialty Outdoor$1.61
2 - Small$2.15
3 - Medium$2.15

Mixed-Light Cultivation

Cultivation License Type Rate per Square Foot
1C - Specialty Cottage$2.41
1B - Specialty Mixed-light$4.83
2B - Small$6.97
3B - Medium$6.97

Indoor Cultivation

Cultivation License Type Rate per Square Foot
1C - Specialty Cottage$4.02
1A - Specialty Indoor$8.04
2A - Small$12.06
3A - Medium$12.06

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%
Dispensary2.0%
Cannabis Nursery0.0%
Distributor0.0%
Testing Laboratory0.0%
Transporter0.0%

Other Taxes That May Apply

Learn more:

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