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 2025 & 2026 effective September 24, 2024.

Please find more information here: Reduction in Cannabis Business Tax for Cultivation and Nursery Operations for Tax Years 2025 and 2026

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

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 commercial cannabis cultivation occurred during the tax period indicated, one may appeal the imposition of the minimum tax imposed as stated on the invoice.

Appellants can file tax appeals with the Cannabis Division via their Accela Citizen Access Portal April 1-May 20 for the previous tax year. 

• Accela Login: https://aca-prod.accela.com/MENDOCINO/Default.aspx 
• Accela How-to Guide: How to File a Tax Appeal 

All appeal applications must include the below documents and have a paid appeal fee prior to their appeal application being reviewed by the Division: 

• A copy of the tax invoice from the Treasurer-Tax Collector; and 
• Any documentation or evidence supporting your appeal 
• Please reference the Division Fee Schedule for current application fees

As a reminder, agents should never log in to applicant portals as this may create access issues in Accela. Alternatively, agents should be able to view all applicants through their own Public User account.