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Cannabis Business Tax

For City permitting information, visit the Cannabis Permitting process website.

On Nov. 8, 2016, San Diego voters passed Measure N, Non-Medical Cannabis Tax, which imposes a gross receipts tax on non-medical cannabis businesses that operate or provide services within the City of San Diego. The Cannabis Business Tax Ordinance PDF icon San Diego Municipal Code (SDMC) Chapter 3, Article 4, Division 1, adopted by City Council by PDF icon Resolution No. 310869, became effective on Dec. 12, 2016.      

The Cannabis Business Tax applies to cannabis business activities including but not limited to, transporting, manufacturing, cultivating, packaging, or retail sales whether operating from a fixed location in the City or coming into the City from an outside location. Businesses were initially taxed at a rate of 5 percent of monthly gross receipts and increased to 8 percent on July 1, 2019. Effective May 1, 2022, the Cannabis Tax rate for Cannabis Production Facilities (Cultivation, Manufacturing, Distribution, Storage) is 2 percent of monthly gross receipts. Each business is required to remit monthly the full amount of taxes owed based on previous month activity. Along with payment of taxes, businesses must file a Cannabis Tax Remittance Form. Cash remittances in excess of $3,000 requires an appointment.  For questions or to request an appointment, please call 619-615-1580 or email cannabistax@sandiego.gov

The payment of the Cannabis Business Tax shall in no way be construed as authorizing the continuance of any illegal business.  Persons may not lawfully engage in cannabis business activities without first obtaining required City and state permits and licenses.

Helpful Information and Forms

Updated 01/12/2023

Remittance Forms

Standard Remittance Form
Apportionment Remittance Form
Adjustment Form

Cannabis Business Tax Regulations and Additional Information

  PDF icon Remittance Form Instructions
  PDF icon Cannabis Business Tax Medical Cannabis Regulation
  PDF icon Cannabis Business Tax Apportionment Regulation
  PDF icon CBT Administrative Remedies and Appeals
  PDF icon CBT Operators Duties and Accounting Procedures
  PDF icon CBT Operators Records and Inspection of Such Records
  PDF icon Cannabis Business Tax FAQ
  PDF icon 2023 Payment Schedule

Get #Weedwise Campaign

The State of California’s Bureau of Cannabis Control recently announced the launch of a statewide public information program encouraging consumers to only purchase cannabis from licensed businesses and warning unlicensed businesses to become licensed. Consumers can verify the legal status of a cannabis business by visiting the Bureau’s Online License Search at www.CApotcheck.com.