Cannabis Business Tax

Effective Date - February 1, 2021

On November 3, 2020, the Paso Robles City Council adopted Ordinance No. 1104 (PDF), amending Section 3.22.010 of the Paso Robles Municipal Code and setting the Cannabis Business Tax rates. The Cannabis Business Tax goes into effect on February 1, 2021. All cannabis businesses, as defined in the municipal code, doing business within the City of Paso Robles, are subject to the Cannabis Business Tax (CBT) AND are required to hold a City Business License Tax Certificate and State of California, Bureau of Cannabis Control, Commercial Cannabis License. Currently, the City’s Zoning Ordinance only allows cannabis related to delivery services within the City limits.

Quarterly Reporting Requirement

Cannabis businesses must begin reporting and remitting their CBT to the City on a quarterly basis and is due 30-days after the quarter ends. The first reporting period covers a partial quarter (February 1, 2021 through March 31, 2021) and is due by April 30, 2021. The CBT rate structure is below:

BUSINESS TYPECANNABIS BUSINESS TAX RATE

Delivery

6% of Gross Receipts

Retail

10% of Gross Receipts

Manufacturing/Testing/Distribution

15% of Gross Receipts

Cultivation

$20.00 per Square Feet

Online Reporting - NOW AVAILABLE!

Effective March 17, 2021, you may file and pay your quarterly CBT remittance online here. Create an account by clicking on “Create or Sign into Account Profile” listed under “Other”. If you do not create an account, you will need your account # and a pin # in order to submit your quarterly CBT remittance. Your account # will stay the same, however for security purposes, you will receive a new pin # each quarter. You may choose to receive a quarterly email reminder that includes your quarterly CBT remittance form, pin #, and information for remitting/paying online. Please contact our office at 805-237-3999 to ensure we have an email address on file for your account.

PLEASE NOTE: Quarterly remittance is required even if no income was generated and $0.00 is due. You must still file a quarterly return showing $0.00 due in acknowledgement of the reporting requirements.  

Penalties of 25% (of the amount due) will be assessed for payments received after the due date. Penalties of 50% (of the amount due) will be assessed for payments received more than 30 days after the due date.

Additionally, you can download the quarterly Cannabis Business Tax Return (PDF) and submit via mail/drop off at:

City of Paso Robles
821 Pine Street, Suite A
Paso Robles, CA 93446

To schedule an appointment for drop off, please contact our office at 805-237-3999. 

Additional Cannabis Business Tax Information

Cannabis Business Tax Ordinance, Ordinance No. 1104 setting the tax rates (PDF)

Paso Robles Municipal Code, Chapter 3.22- Cannabis Business Tax

Paso Robles Municipal Code, Chapter 21.33- Marijuana Regulations

Paso Robles Municipal Code, Chapter 21.08.272- Medical Marijuana Dispensary

Paso Robles Municipal Code, Chapter 21.08.530- Marijuana Cultivation

Paso Robles Municipal Code, Chapter 3.28- Business License Tax

Business License Information