Tax Information

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 Per Square Foot
Nursery $5.00
Indoor (specialty cottage) $5.00
Indoor (specialty) $5.00
Indoor (small) $5.00
Indoor (medium) $5.00
Indoor (large) $5.00
Mixed-Light (specialty cottage) $5.00
Mixed-Light (specialty) $5.00
Mixed-Light (small) $5.00
Mixed Light (medium) $5.00
Mixed-Light (large) $5.00
Cannabis Business Activity Type: Distribution % Gross Receipts
Distributor 4%
Distributor (Transportation-Only) 4%
Cannabis Business Activity Type: Manufacturing % Gross Receipts
Manufacturing (Level 1) 4%
Manufacturing (Level 2) 4%
Cannabis Business Activity Type: Microbusiness % Gross Receipts
Microbusiness (Non-Retailer) 3.5%
Cannabis Business Activity Type: Retailer % Gross Receipts
Out-of-County Delivery-Only 3%
Cannabis Business Activity Type: Testing Laboratory % Gross Receipts
Testing Laboratory 1.25%