Important Information on the Appeal Process

Pursuant to Resolution 19-372, adopted by the Mendocino County Board of Supervisors on October 22, 2019, if no cannabis cultivation occurred during the tax period indicated, one may appeal the imposition of the minimum tax imposed as stated on the invoice.

SUBMISSION PERIOD FOR 2023 CANNABIS BUSINESS TAXES WILL BE OPEN

APRIL 1, 2024 - APRIL 30, 2024

All prior year appeal periods have expired.

Your appeal packet must include the following:

1. A completed Notice of Appeal; 
2. A copy of the attached tax invoice;
3. Any and all other documentation supporting your appeal; and
4. The initial appeal fee of $153.00.

Incomplete applications will be returned to the applicant without review.

Applications may be accepted in person, email or USPS mail submission.

You may submit an Appeal Application to the County of Mendocino Cannabis Department (MCD), in person Monday - Friday from 8:30 a.m. to 4:30 p.m. or by emailing cannabisprogram@mendocinocounty.gov. Appeal Applications can also be submitted by mail but must be received by the MCD office no later than 4:00 p.m. on Friday, April 30, 2024.

   

Effective May 4, 2017, the Mendocino County Cannabis Business Tax was imposed on all commercial cannabis cultivators located in the unincorporated areas of the County.

 

 Tax Imposed Per Chapter 6.32 - Cannabis Business Tax 

Section 6.32.050(B)(1) Every person who cultivates commercial cannabis in the unincorporated area of the County shall pay an annual commercial cannabis business tax. The initial tax rate effective January 1, 2017 through December 31, 2020, shall be set at two and one half percent (2.5%) of the gross receipts per calendar year.

 

Reduction in Cannabis Business Tax for Cultivation Operations for Tax Years 2023 & 2024 effective April 28, 2023

Per revisions recently adopted to Mendocino County Cannabis Business Tax, Chapter 6.32, Section 6.32.050 effective April 28, 2023, cannabis cultivators and nursery operators engaged in business in the unincorporated area of the County shall pay a reduced cannabis business tax of one and one quarter percent (1.25%) for tax years 2023 and 2024.

Please be advised, this tax reduction pertains to quarters one (1) through four (4) and/or true-up minimum tax due for tax years 2023 and 2024 for Cultivation Operations ONLY.

All other cannabis commercial business operations tax is stayed at a flat rate of two thousand five hundred dollars ($2,500.00) per calendar year for Nursery, Distributor, Manufacturer, Processor, Testing Laboratory and Transporter and five percent (5%) for Cannabis Dispensaries.

The included quarterly return has been modified to reflect this reduced tax percentage.

Any payment made at the counter prior to the effective date will be held to be applied to the appropriate quarter after April 27, 2023.

For more information, please contact the Tax Collector at 707-234-6848.

 

For information regarding the Notice for Amnesty and Payment Plan
please call the Treasurer-Tax Collector at (707)234-6848
or visit their website at: 

https://www.mendocinocounty.org/government/treasurer-tax-collector/cannabis-taxes-and-license