Mendocino County, CA
Home MenuCannabis Taxes and License
Cannabis Business Tax Revisions EFFECTIVE April 28, 2023
Delinquent Cannabis Tax Amnesty & Payment Plan Program
Calendar Year 2022 Notice of Minimum Tax Due and Appeals Process
Click HERE for Important Information regarding the 2022 tax year True-Up for Minimum Tax due and Appeal process.
Apply for Cannabis Facilities Business License
Ordinance No. 4394, which adopted Chapter 6.36 – Cannabis Facilities Businesses and Chapter 20.243 – Cannabis Facilities, is effective November 16, 2017, and provides for business licenses and zoning requirements for the following cannabis-related business types:
- Processing Facilities;
- Manufacturing Facilities;
- Testing Laboratories;
- Retailers/Dispensaries;
- Retailers/Nurseries;
- Distribution Facilities; and
- Micro-businesses
Complete the applicable license application and submit to the Tax Collector along with the applicable fee:
Cannabis Facilities Business License
Cannabis Facilities Business License for Distribution Transport Only Cultivator
Term of License: Cannabis Facilities Business Licenses shall be issued on an annual basis and shall be renewed annually. The period of the annual license shall commence July 1 of each year and expire June 30 of the following year. The initial license may be issued for a shorter or longer period of time to best align with the July 1 through June 30 time period; in such instances, fees will be prorated on a quarterly basis.
Cannabis Business Tax
Cannabis Business Tax – Ordinance No. 4361 which adopted Chapter 6.32 - Cannabis Business Tax imposes cannabis related taxes on all commercial cannabis businesses.
Cannabis Cultivation Regulations
Ordinance Adopting Chapter 10A.17 - Medical Cannabis Cultivation Ordinance and Chapter 20.242 - Medical Cannabis Cultivation Site, Adopted April 4, 2017.
Please note: If your business type is solely cultivation, a business license is not required. See the Cannabis Department for more information regarding the cultivation permit process.