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.
Cannabis Tax Update
On May 23, 2023 the Board of Supervisors adopted Ordinance 6433 amending the Cannabis Business Tax Ordinance. The key changes are:
- Updated reference to Chapter 26 of the Sonoma County code, to refer to correct section for definitions 26-04-020.
- Amended the definitions of “Indoor”, “Personal cannabis cultivation”, and “Treasurer-tax collector” to make non-substantive corrections.
- Amended the cultivation tax rates to the new rates approved by the Board on February 28, 2023 and removed all references to the temporary rate reduction. New cultivation tax rates effective July 1, 2023:
- Outdoor - $0.75 per square foot
- Mixed-Light - $3.00 per square foot
- Indoor - $12.50 per square foot
- Changed the language regarding reporting and remittance of tax, to clarify when cultivation area (cannabis canopy) verifications should be performed and who has authority over this process. Amended language aligns with existing County practice.
- Changed the language regarding tax assessment hearing, application, and determination to align with existing tax-collector review processes in order to streamline cannabis assessment appeals for theoperator and tax-collector.
- Changed the language regarding appeal hearing to explicitly reference the Board’s option to select the Hearing Officer, in line with current practice, and make the Hearing Officer’s decision final.