Local Taxes
On June 5, 2018, San Luis Obispo County Voters approved Measure B-18, which created a Cannabis Business Tax (CBT) in the unincorporated areas of San Luis Obispo County. The Tax Collector division of the County's Auditor-Controller-Treasurer-Tax Collector (ACTTC) Department is responsible for administering the CBT Program.
All cannabis-related businesses (CRBs) are subject to the tax, except for testing facilities. If you are a nursery, cultivator, distributor, manufacturer, retailer, microbusiness or other CRB you are required to pay a 6% tax on gross receipts.
The cannabis business tax is collected on a monthly basis and must be remitted to the ACTTC on or before the last day of the month following the collection period. For example, cannabis business taxes collected in August must be reported and remitted to the ACTTC on or before September 30th.