San Benito County, CA
Home MenuUpdated Tax Information will be posted on June 15, 2022
On March 19, 2019 the San Benito County Board of Supervisors adopted Resolution 2019-20 amending the Cannabis Business Tax Rates thereby readopting the following rates.
Cannabis Business Activities Tax Rates
| Cannabis Business Activity Type: Cultivation | Minimum | Maximum |
|---|---|---|
| Nursery |
$3.00 |
$17.00 |
| Outdoor (Specialty Cottage) | $3.00 | $17.00 |
| Outdoor (Specialty) | $3.00 | $17.00 |
| Outdoor (Small) | $3.00 | $17.00 |
| Outdoor (Medium) | $3.00 | $17.00 |
| Outdoor (Large) | $3.00 | $17.00 |
| Indoor (Specialty Cottage) | $3.00 | $17.00 |
| Indoor (Specialty) | $3.00 | $17.00 |
| Indoor (Small) | $3.00 |
$17.00 |
| Indoor (Medium) | $3.00 | $17.00 |
| Indoor (Large) | $3.00 | $17.00 |
| Mixed-Light (Specialty Cottage) | $3.00 |
$17.00 |
| Mixed-Light (Specialty) | $3.00 | $17.00 |
| Mixed-Light (Small) | $3.00 |
$17.00 |
| Mixed Light (Medium) | $3.00 | $17.00 |
| Mixed-Light (Large) | $3.00 | $17.00 |
| Cannabis Business Activity Type: Distribution | % Gross Receipts | ||
|---|---|---|---|
| Minimum | Maximum | ||
| Distributor | 2% |
4% |
|
| Distributor (Transportation-Only) | 0.5% | 4% | |
| Cannabis Business Activity Type: Manufacturing | Minimum | Maximum |
|---|---|---|
| Manufacturing (Level 1) | 2.5% | 4% |
| Manufacturing (Level 2) | 2.5% | 4% |
| Cannabis Business Activity Type: Micro-business | Minimum | Maximum |
|---|---|---|
| Microbusiness (Retailer) | 4% | 5% |
| Microbusiness (Non-Retailer) | 2.5% | 3.5% |
| Cannabis Business Activity Type: Retailer | Minimum | Maximum |
|---|---|---|
| Retailer (Delivery Only) | 0.5% | 3% |
| Retailer | 4% | 8% |
| Cannabis Business Activity Type: Testing Laboratory | Minimum | Minimum |
|---|---|---|
| Testing Laboratory | 0.5% | 4% |
Free viewers are required for some of the attached documents.
They can be downloaded by clicking on the icons below.
