Cannabis Tax Administration

On November 8, 2022, San Diego County voters approved Measure A, which was established to fund general County purposes including but not limited to parks, fire safety, roads, health, and social equity, by taxing cannabis businesses in the unincorporated area.

The San Diego County Treasurer-Tax Collector is responsible for the administration and collection of cannabis tax for establishments located in the unincorporated areas of the County. For establishments located within an incorporated city, cannabis tax is collected by the City in which the establishment is located.

If you own and operate a cannabis business in the unincorporated area of the County of San Diego, you are responsible for remitting cannabis taxes according to the tax rate schedule. You are also responsible for registering and obtaining a cannabis taxation certificate from our office. 

Business Type Rate
Retail  2.00% of gross receipts
Manufacturing/Processing  2.50% of gross receipts
Distribution 2.00% of gross receipts
Cultivation (Indoors)  $7.00 per square foot
Cultivation (Mix-Light)  $3.00 per square foot
Cultivation (Outdoors)  $0.50 per square foot
Nurseries $1.00 per square foot
Testing Laboratory 1.00% of gross receipts
Other  4.00% of gross receipts

To be considered timely, cannabis tax payments must be received by the due date to avoid penalties and interest. If a payment is received after the due date, the payment is considered late, and penalties will be imposed in accordance with the County Ordinance No. 10801.

Reporting Period Reporting Period Dates Payment Date
First Quarter
July 1 - September 30 October 31
Second Quarter
October 1 - December 31 January 31
Third Quarter
January 1 - March 31 April 30
Fourth Quarter
April 1 - June 30 July 31

Cash payments are accepted by appointment only. To make an appointment, or if you have any questions, please contact us at or call 619-531-6410.