Making Payments

*NOTICE: The Finance Department mailing address has recently changed. Please send Cannabis Business Tax forms to 1200 Pacific Ave, Suite 290, Santa Cruz, CA 95060*

Payments can be made in the following ways:

1. Mail (check only - no cash): 1200 Pacific Ave Suite 290, Santa Cruz, CA 95060
2. Phone (credit card only): Call (831)420-5100
3. In-Person (by appointment only):  Call (831) 420-5100 to schedule.

Payment of the Cannabis Business Tax in no way authorizes or legalizes business activities that are otherwise unlawful in the City of Santa Cruz. For further information on the Cannabis Business Tax, see the City's Municipal Code.  Information about cannabis licenses and regulations can be obtained from the Planning and Community Development Department.

• Cannabis Business Tax monthly remittance 

Tax Rates

As approved by the voters of the City of Santa Cruz on November 4, 2014 and November 8, 2016, any and all cannabis businesses operating in the City are required to pay the City's Cannabis Business Tax.  Pursuant to Chapter 5.07 of the City’s Municipal Code, which was amended by Ordinance No. 2019-10 on June 11, 2019, the following Cannabis Business Tax (CBT) rates are in effect beginning August 1, 2019:

**The Cannabis Business Tax for cannabis cultivation and cannabis manufacturing businesses is set at five percent of gross receipts through December 31, 2019.  Commencing on January 1, 2020, the tax rate will increase to six percent of gross receipts through December 31, 2021.  Commencing on January 1, 2022, and continuing thereafter, the tax rate will increase to seven percent of gross receipts.