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On November 04, 2014, voters passed Measure K, the Cannabis Business Tax measure, which imposes a tax of no more than 10% (7%when enacted) on gross receipts of cannabis (medical marijuana) businesses in the unincorporated county. All of the proceeds from the Cannabis Business Tax shall be placed in the County’s general fund and used for the usual current expenses of the County.

On November 8, 2016, voters passed Measure E which modifies which modified Chapter 4.06.030(F) and 4.06.030(G) of the Santa Cruz County Code amended to read as follows:

4.06.030(F) "Cannabis" means all parts of the plant Cannabis sativa Linnaeus, Cannabis indica, or Cannabis ruderalis, as defined under the California Medical Marijuana Regulation and Safety Act at Business and Professions Code section 19300.5(f), as may be amended.

4.06.030(G) "Cannabis business" or "medical marijuana business" means business activity directly involved with, related to, or concerning cannabis, including, but not limited to, cultivating, dispensing, transporting, manufacturing, compounding, converting, processing, preparing, storing, packaging, or conducting wholesale and/or retail sales of cannabis and any ancillary products in the unincorporated area of the County, whether or not carried on for gain or profit.

In addition, all such businesses must file a monthly Cannabis Business Tax Statement and remit any taxes due to the Santa Cruz County Treasurer-Tax Collector at 701 Ocean Street, Room 150, Santa Cruz, CA 95060. Please see the below links for the ordinance, the registration and the monthly statement forms.

Cannabis Business Tax Ordinance