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Cannabis Taxes and License

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Special Notice - Extension of Penalty Dates Due to COVID-19

On March 18, 2020, a shelter-in-place order was issued by the Mendocino County Public Health Officer due to the COVID-19 crisis.  Due to this order, the Administration Building will be closed to the public until at least April 30, 2020.  This notice serves to inform all cannabis operators that the penalty date for the 2019 True-Up, as well as for the 2020 1st quarter return, has now been extended to May 31, 2020.  All penalties and interest due, and accruing, for prior delinquencies are still applicable.

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
  • Microbusinesses

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 Department of Agriculture for more information regarding the cultivation permit process.