County of Monterey
Treasurer-Tax Collector
Commercial Cannabis Tax Rates
The tax rates for commercial cannabis business within the unincorporated area of Monterey County are established in MCC§ 7.100.050*. A summary of the tax rates, as amended on February 14, 2023, are provided below and should not be relied upon as a substitute for a full review of MCC§ 7.100.
| Business Activity | Tax Rate |
|---|---|
| Indoor Cultivation | $2.13 per fiscal year, per square foot of authorized canopy |
| Mixed Light Cultivation | $1.46 per fiscal year, per square foot of authorized canopy |
| Outdoor Cultivation | $0.71 per fiscal year, per square foot of authorized canopy |
| Nursery | $0.71 per fiscal year, per square foot of authorized canopy |
| Dispensary | 4.5% of Gross Receipts |
| Manufacturing | 1.5% of Gross Receipts |
| Testing Lab | 1.0% of Gross Receipts |
| Distribution | 0% of Gross Receipts |
Personal cultivation and personal use as defined by MCC 7.95 is exempt from the commercial cannabis business tax.
County of Monterey
Treasurer-Tax Collector
168 West Alisal Street
1st Floor
Salinas, California 93901
(831) 755-5057