§ 64-16.406. Tax on cannabis distribution.  


Latest version.
  • (a)

    Beginning January 1, 2019, the tax rate on cannabis distribution is two percent of gross receipts.

    (b)

    The board of supervisors may, in its discretion, by ordinance, adjust the rate of the cannabis business tax imposed on cannabis distribution to a rate equal to or above the minimum rate and up to the maximum rate. For cannabis distribution, the minimum tax rate is two percent of gross receipts and the maximum tax rate is three percent of gross receipts.

(Ord. No. 2018-22, § I, 11-6-18)