Cannabis Tax FAQs
What is the cannabis tax?
Cannabis tax is a local tax
collected from cannabis related businesses in the unincorporated areas
of the County of San Diego.
When is the reporting period?
Cannabis tax must be
reported and paid to the County by the operator and is due within one
calendar month of the close of each reporting period.
San Diego County Cannabis Tax Payment, Penalty, and Interest Schedule :
| Reporting Period | Reporting Period Dates | Payment Date Due On or Before | First month late
10% Penalty 11% Penalty and Interest | Second month late
25% Penalty 26% plus 11% Penalty and Interest | Each month late 1% Interest 1% ofTax due for each additional month late |
| First Quarter | Jul 1 - Sep 30 | October 31 | If paid in November | If paid in December | Each additional month thereafter |
| Second Quarter | Oct 1 - Dec 31 | January 31 | If paid in February | If paid in March | Each additional month thereafter |
| Third Quarter | Jan 1 - Mar 31 | April 30 | If paid in May | If paid in June | Each additional month thereafter |
| Fourth Quarter | Apr 1 - Jun 30 | July 31 | If paid in August | If paid in September | Each additional month thereafter |
When do penalties and interest apply?
View the cannabis
payment, penalty and interest information by reviewing page 3 of the
Cannabis Taxation Operator Manual.
What are the responsibilities of operators?
Operators of
establishments located within the unincorporated areas of San Diego
County are responsible for a number of items dealing with the Cannabis
Taxation. These include, but are not limited to:
- Within 30 days of commencing business, register with the County Treasurer-Tax Collector;
- Remit taxes based on cannabis tax rate table on a quarterly basis;
- Inform the Treasurer-Tax Collector’s office when ceasing, transferring, or selling the business;
- Inform the Treasurer-Tax Collector’s office when the business is impacted by crop loss due to disaster.
- Keep business and account records for a minimum of (3) prior years.
How do I register as an operator?
To register, complete
and submit the registration form to our office. Click here to access the registration form. You
can submit the form by email, by mail, or by fax.
Online:
SDCANNABIS TAX.FGG@sdcounty.ca.gov
By Mail:
San Diego County Treasurer-Tax Collector
ATTN: Special Functions Division, Cannabis Tax
1600 Pacific
Highway, Room 162
San Diego, CA 92101-2486
By Fax:
(619) 685-2589
ATTN: Special Functions
Division, Cannabis Tax
Will I receive a bill?
No. Cannabis tax is a
self-reporting tax and is based upon the establishment's gross
receipts or canopy square footage for cultivators. Cannabis business
operators are required to complete a Cannabis Tax reporting form to
determine the amount of tax due the County. The form, along with
payment, must be submitted or mailed to the Tax Collector by the last
day of the month following the end of the reporting period.
How do I make a cannabis tax payment?
Cannabis tax
payments must be remitted to our office along with the Cannabis Tax
reporting form. Payments postmarked after the due date are considered
late and subject to penalties. Mail payments to:
San Diego County Treasurer-Tax Collector
PO Box 129009
San Diego, CA 92112
Cash payments are accepted by appointment only at the downtown location. If you would like to make an appointment to remit a cash payment, please contact us at 619-531-6410 or email SDCANNABISTAX@sdcounty.ca.gov.
Check, Cashier’s Check or Money Order payments may be remitted by
mail or in person at one of the five San Diego County Treasurer-Tax
Collector locations.
MAIN OFFICE – COUNTY ADMINISTRATION CENTER
Temporarily closed for mandatory construction through May 2024
In person services not available
1600 Pacific Hwy, Room 162
San Diego, CA 92101
CHULA VISTA BRANCH OFFICE
590 Third Ave
Chula
Vista, CA 91910
EAST COUNTY BRANCH OFFICE
10144 Mission Gorge
Road
Santee, CA 92071
SAN MARCOS BRANCH OFFICE
141 East Carmel Street
San Marcos, CA 92078
Mail payments may be remitted to:
San Diego County
Treasurer-Tax Collector
PO Box 129009
San Diego, CA 92112
How often are audits performed?
We perform audits at
regular intervals to ensure compliance with the Cannabis Tax
Ordinance. We also perform audits at change of ownership, change of
name, or when business ceases operation.
June 13 2023 San Diego County Cannabis Taxation Orientation Meeting Recording
Click here to watch
