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.
|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 SDCANNABISTAX@sdcounty.ca.gov or call 619-531-6410.