Tax on Cannabis Operations

Measure T, passed on June 5, 2018, imposes a Cannabis Operations Tax on cannabis operators within the unincorporated areas of Santa Barbara County. The tax rates are based on gross receipts with rates of 1% on nurseries and distributors, 3% on manufacturers, 4% on cultivators and 6% on retailers and microbusinesses.

A Cannabis Operations Quarterly Tax Report Form must be submitted, as well as a supplemental form for each additional operation. The quarterly reporting periods are as follows:

  • January - March (Report April 1st, no later than April 30th)
  • April – June (Report July 1st, no later than July 31st)
  • July – September (Report October 1st, no later than October 31st)
  • October - December (Report January 1st, no later than January 31st)

Tax payments and reports are due on the 1st day of the reporting month, but no later than the last day of the reporting month.

Reporting and Tax Contact Information

  • Treasurer-Tax Collector’s Office
  • 105 E. Anapamu Street, Room 109
  • Santa Barbara, CA 93101
  • Phone: 805-568-2933

Reporting and Tax Forms

The County's Commercial Cannabis regulations