Tax Rates
Cannabis Business Tax Rates
On April 30, 2024 the Board of Supervisors adopted Ordinance 6471 amending the County's Cannabis Business Tax Ordinance (codified in Sonoma County Code Chapter 35).
All businesses engaged in a cannabis industry are assessed taxes by state license type. The information below can be used as an approximate guide to estimate taxes for a business engaged in growing cannabis or manufacturing cannabis related products.
Cultivation Tax Rates for fiscal year 2024-2025 (effective July 1, 2024)
| Cultivation Type | Rate Per Square Foot |
| Outdoor | $0.69 |
| Mixed-Light | $2.51 |
| Indoor | $7.58 |
Supply Chain Business Tax Rates for fiscal year 2024-2025 (effective July 1, 2024)
Taxes for businesses involved in cannabis-related manufacturing processes will be based on gross receipts. The tax rates for various operator types are listed below.
| Operator Type | Percentage of Gross Receipts |
|---|---|
| Manufacturer | 1.5% |
| Retail (Dispensary) | 3.0% |
| Cannabis Nursery | 0.0% |
| Distributor | 0.0% |
| Testing Laboratory | 0.0% |
| Transporter | 0.0% |