Cannabis Business Tax

The Cannabis Business Tax applies to cannabis business activities including but not limited to, transporting, manufacturing, cultivating, packaging, or retail sales whether operating from a fixed location in the City or coming into the City from an outside location.  Businesses are taxed at a rate of 8 percent of monthly gross receipts.

Effective May 1, 2023, the Cannabis Tax rate for Cannabis Production Facilities (Cultivation, Manufacturing, Distribution, Storage) is 2 percent of monthly gross receipts. Each business is required to remit monthly the full amount of taxes owed based on previous month activity. Along with payment of taxes, businesses must file a Cannabis Tax Remittance Form. Cash remittances in excess of $3,000 requires an appointment. For questions or to request an appointment, please call 842-605-9580 or email cannabistax@augustus.gov.