Cannabis Tax FAQs

What is the cannabis tax?
Cannabis tax is a local tax collected from cannabis related businesses in the unincorporated areas of the County of San Diego.  

When is the reporting period?
Cannabis tax must be reported and paid to the County by the operator and is due within one calendar month of the close of each reporting period.

San Diego County Cannabis Tax Payment, Penalty, and Interest Schedule :

Reporting Period Reporting Period Dates Payment Date Due On or Before

First month late

10% Penalty
1% Interest

11% Penalty and Interest

Second month late

 25% Penalty
1% Interest

26% plus 11% Penalty and Interest

Each month late

1% Interest

1% ofTax due for each additional month late

First Quarter
Jul 1 - Sep 30 October 31 If paid in November If paid in December Each additional month thereafter
Second Quarter
Oct 1 - Dec 31 January 31 If paid in February If paid in March Each additional month thereafter
Third Quarter
Jan 1 - Mar 31 April 30 If paid in May If paid in June Each additional month thereafter
Fourth Quarter
Apr 1 - Jun 30 July 31 If paid in August If paid in September Each additional month thereafter

When do penalties and interest apply?
View the cannabis payment, penalty and interest information by reviewing page 3 of the Cannabis Taxation Operator Manual.

What are the responsibilities of operators?
Operators of establishments located within the unincorporated areas of San Diego County are responsible for a number of items dealing with the Cannabis Taxation. These include, but are not limited to:

  • Within 30 days of commencing business, register with the County Treasurer-Tax Collector;
  • Remit taxes based on cannabis tax rate table on a quarterly basis;
  • Inform the Treasurer-Tax Collector’s office when ceasing, transferring, or selling the business;
  • Inform the Treasurer-Tax Collector’s office when the business is impacted by crop loss due to disaster.
  • Keep business and account records for a minimum of (3) prior years.

How do I register as an operator?
To register, complete and submit the registration form to our office. Click here to access the registration form. You can submit the form by email, by mail, or by fax.


By Mail:
San Diego County Treasurer-Tax Collector
ATTN: Special Functions Division, Cannabis Tax
1600 Pacific Highway, Room 162
San Diego, CA 92101-2486

By Fax:
(619) 685-2589
ATTN: Special Functions Division, Cannabis Tax

Will I receive a bill?
No. Cannabis tax is a self-reporting tax and is based upon the establishment's gross receipts or canopy square footage for cultivators. Cannabis business operators are required to complete a Cannabis Tax reporting form to determine the amount of tax due the County. The form, along with payment, must be submitted or mailed to the Tax Collector by the last day of the month following the end of the reporting period.

How do I make a cannabis tax payment?
Cannabis tax payments must be remitted to our office along with the Cannabis Tax reporting form. Payments postmarked after the due date are considered late and subject to penalties. Mail payments to:

San Diego County Treasurer-Tax Collector
PO Box 129009
San Diego, CA 92112

Cash payments are accepted by appointment only at the downtown location. If you would like to make an appointment to remit a cash payment, please contact us at 619-531-6410 or email

Check, Cashier’s Check or Money Order payments may be remitted by mail or in person at one of the five San Diego County Treasurer-Tax Collector locations.

Temporarily closed for mandatory construction through May 2024
In person services not available
1600 Pacific Hwy, Room 162
San Diego, CA 92101

590 Third Ave
Chula Vista, CA 91910

10144 Mission Gorge Road
Santee, CA 92071

141 East Carmel Street
San Marcos, CA 92078


Mail payments may be remitted to:
San Diego County Treasurer-Tax Collector
PO Box 129009
San Diego, CA 92112

How often are audits performed?
We perform audits at regular intervals to ensure compliance with the Cannabis Tax Ordinance. We also perform audits at change of ownership, change of name, or when business ceases operation.

June 13 2023 San Diego County Cannabis Taxation Orientation Meeting Recording
Click here to watch