Board of Supervisors Adopts Ordinance Reducing Cannabis Business Tax Rate to 6%, Effective October 1, 2026
Author: Auditor-Controller-Treasurer-Tax Collector
Date: 8/4/2026 1:26 PM
On Tuesday, August 4, 2026, the San Luis Obispo County Board of Supervisors adopted an ordinance reducing the Cannabis Business Tax (CBT) rate from 8% to 6% for cannabis businesses operating in the unincorporated areas of the County. The reduced 6% rate takes effect on October 1, 2026.
IMPORTANT: The rate does not change until October 1, 2026. Cannabis businesses must continue to collect and remit the CBT at the 8% rate for all transactions occurring during the July, August, and September 2026 periods (through September 30, 2026). The reduced 6% rate applies only to transactions occurring on or after October 1, 2026.
Because of this timing, all cannabis transactions occurring in July, August, and September 2026 remain subject to the 8% rate and must be reported and remitted accordingly under the normal filing schedule (for example, the July 2026 period is due on or before August 31, 2026). The reduced 6% rate first applies to transactions occurring in October 2026.
Should you have any questions, please contact the ACTTC Public Service team at [email protected]. You can find more information about the CBT on the Tax Collector’s CBT Information page.
Please note: Cannabis businesses operating within the seven incorporated cities in the County should consult with their respective city authorities regarding tax obligations.
