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CBT and TOT Tax Data

Cannabis Business Tax (CBT) represents gross receipts tax collected from Cannabis Dispensaries in Santa Cruz County.

Cannabis Business Tax 2 (CBT 2) represents gross receipts tax collected from Cannabis Businesses other than dispensaries, mostly cultivators, in Santa Cruz County.

Transient Occupancy Tax (TOT) is a rental tax that is paid by the guest for short-term rentals up to 30 days.