§ 64-16.408. Tax on cannabis manufacturing.  


Latest version.
  • (a)

    Beginning January 1, 2019, the tax rate on cannabis manufacturing is two and one-half 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 manufacturing to a rate equal to or above the minimum rate and up to the maximum rate. For cannabis manufacturing, the minimum tax rate is two and one-half percent of gross receipts and the maximum tax rate is four percent of gross receipts.

(Ord. No. 2018-22, § I, 11-6-18)