Cannabis Taxation

After the passage of Measure A, the Sonoma County Cannabis Business Tax on March 7, 2017, businesses engaged in the cultivation or manufacturing of cannabis/cannabis products within the unincorporated areas of Sonoma County are required to pay taxes. These tax rates are based on several factors including license type and business segment.

Information and forms for quarterly and semi-annually tax returns can be found on our Cannabis Tax Forms page.

For more information on legislation, permits, FAQs and general information about Sonoma County Cannabis Program please visit the Sonoma County's Cannabis website.

If you have any questions please contact the Tax Collector's Cannabis unit at cannabistax@sonoma-county.org or (707) 565-7420.

Cannabis Tax Update

On April 30, 2024 the Board of Supervisors adopted Ordinance No. 6471 amending the Cannabis Business Tax Ordinance (Chapter 35 of the Sonoma County Code). This ordinance amended the cannabis cultivation, manufacturing, and retail (dispensary) tax rates as well as made some administrative changes. Key changes include:

New tax rates effective July 1, 2024:
- Cultivation:
  - Outdoor: $0.69 per square foot
  - Mixed-light: $2.51 per square foot
  - Indoor: $7.58 per square foot
- Manufacturing tax rate: 1.5% of gross receipts
- Retail (Dispensary) tax rate: 3.0% of gross receipts
Updated the language regarding a restriction on the waiver of penalties and interest.
Updated the language regarding the date from which the County will provide a refund if a County error attributes to an overpayment.