On May 6, 2025, the Board of Supervisors adopted Ordinance No. 6515 amending the County's Cannabis Business Tax Ordinance (Chapter 35 of the Sonoma County Code). This ordinance amneded the cannabis cultivation tax rates; other cannabis business tax rates remain the same.
All businesses engaged in a cannabis industry are assessed taxes by state license type. The information below can be used as an approximate guide to estimate taxes for a business engaged in growing cannabis or manufacturing cannabis related products.
Cultivation Tax Rates for fiscal year 2025-2026 (effective July 1, 2025)
Cultivation Type
Rate Per Square Foot
Outdoor
$0.36
Mixed-Light
$1.15
Indoor
$3.00
Supply Chain Business Tax Rates for fiscal year 2025-2026 (effective July 1, 2025)
Taxes for businesses involved in cannabis-related manufacturing processes will be based on gross receipts. The tax rates for various operator types are listed below.