CANNABIS TAX RATES
The City of San Jacinto has implemented the following tax rates:
• Dispensary (Adult Recreational or Medical): Fifteen cents ($0.15) for each one dollar ($1.00) of gross receipts or fractional part thereof on any retail sale of cannabis or cannabis products (as defined in Section 3.32.030).
• Outdoor Cultivation: Five dollars ($5.00) per square foot of cannabis related activity licenses under a state license as certified by a Certified Civil or Professional Engineer. Such area shall be calculated by enclosing the extreme limits of all cannabis associated activities within the site (cultivation, processing, and distribution) within a single continuous perimeter composed of the no more than eight lines intersecting at right angles.
• Indoor: Cultivation, Distribution, Manufacturing, and Testing Laboratories: Ten dollars ($10.00) per square foot of gross building footprint utilized for any cannabis related activity (including ancillary office and other administrative areas) excluding retail sales (see #1 above - Dispensary).
• Microbusinesses: Fifteen cents ($0.15) for each one dollar ($1.00) of gross receipts or fractional part thereof on any retail sale of cannabis or cannabis products, PLUS Ten dollars ($10.00) per square foot of gross building footprint utilized for any cannabis related activity (including ancillary office and other administrative areas) excluding retail sales.
***Note: All rates are subject to adjustment by the City Council.