Local Taxes

  • On June 5, 2018, San Luis Obispo County Voters approved Measure B-18, which created a Cannabis Business Tax (CBT) in the unincorporated areas of San Luis Obispo County. The Tax Collector division of the County's Auditor-Controller-Treasurer-Tax Collector (ACTTC) Department is responsible for administering the CBT Program.

 

  • All Cannabis Related Businesses (CRB) are subject to the tax, except for "Testing" businesses. If you are a nursery, cultivator, distributor, manufacturer, retailer, microbusiness or other CRB, you are required to pay a 6% tax on gross receipts. 

 

  • As approved by the voters, the CBT is based on gross receipts, which means all revenue, less any allowable exemptions or deductions. Unlike “net receipts” or “net income”, expenses and costs are not deducted from the taxable amount. Sales taxes and revenue already taxed in other local jurisdictions (cities and counties) may be deducted.

    If you believe that any other exemptions or deductions apply, please contact the Tax Collector.

    Cultivation businesses who also engage in other types of cannabis businesses (e.g. distributors, manufacturers, or delivery services) will need to report transfers of product from the cultivation business to the other business types and assign a Calculated Receipts value based on the current wholesale price. For more information, see the section on Vertically Integrated Transactions by Cultivators, below.

 

  • The cannabis business tax is collected on a monthly basis and must be remitted to the ACTTC on or before the last day of the month folloing the collection period. For example, cannabis business taxes collected in August must be reported and remitted to the ACTTC on or before September 30th. 

 

  • Please call the Tax Collector's Office at (805) 781-5831 to request a Cannabis Business Tax return form for the reporting period.