Cannabis Special Business Tax

The City of Shasta Lake has implemented a Commercial Cannabis Business Tax in accordance with Chapter 3.17 of the Municipal Code. The tax, initially established through Resolution CC17-77 and later adjusted by Resolution CC19-47 (effective July 1, 2019, for distribution and manufacturing activities), is applied to commercial cannabis cultivation as follows:

Commercial Cultivation

Tax on Commercial Cannabis Manufacturing is as follows:

Manufacturing

Other Commercial Cannabis Business Tax is as follows:

Other Commercial Cannabis

*Definition from Section 3.17 in the Muni-Code for Gross Receipts: 

"Gross receipts" means the total amount actually received or receivable from all cannabis sales; the total amount or compensation actually received or receivable for the performance of any act or service, of whatever nature it may be, for which a charge is made or credit is allowed, whether or not such act or service is done as a part of or in connection with the sale of materials, goods, wares, or merchandise; discounts, rents, royalties, fees, commissions, dividends, and gains realized. Included in "gross receipts" shall be all receipts, cash, credits, and property of any kind or nature, without any deduction therefrom on account of the cost of the property sold, the cost of the material used, labor or service costs, interest paid or payable, or losses or other expenses whatsoever.

Business Tax Submission Process

Payment of Business Tax, Due Quarterly (date from permit issuance).

--> Complete the Special Business Tax Remittance Form(s)

--> Deposit Funds to: 

City of Shasta Lake, Finance Department
4477 Main Street, Shasta Lake, CA 96019