Tax Payment Submittal Process
City of Goleta Cannabis Businesses now have the ability to make their tax remittance payments through ACH, please email financegroup@cityofgoleta.org for more instructions. The City of Goleta does not charge additional fees for this method, but a customer's bank might, please check with your bank for fees.
All licensed cannabis businesses must submit a completed “City of Goleta – Cannabis Business Tax Remittance Form” on a quarterly basis as defined by the schedule described below under the section “Tax Payment Schedule”. Completed forms are required on all cannabis business activity, even if there are no taxes to remit. The “City of Goleta – Cannabis Business Tax Remittance Form” and guide can be found below:
Cannabis Tax Remittance Form (2024)
Guide to Using the Cannabis Tax Remittance Form
Cannabis Tax Remittance Form (After January 2024)
If you have specific questions regarding the cannabis business tax process, we recommend that you provide us questions in writing so that city staff can respond to your inquiry. This will enable us to give you the best advice and will protect you from tax, penalties and interest in case we give you erroneous information. Requests for written advice can be emailed to cannabislicense@cityofgoleta.org.
To review the City of Goleta's Cannabis Business Tax Municipal Code, click here. Refer to Title 3 Revenue and Finance, Chapter 3.08 Cannabis Business Tax.
License Fees and Tax
Fees are subject to annual update. See Fee Schedule page for more information.
Current Cannabis Business Tax Rates for Goleta
On November 6, 2018, the voters passed Measure Z2018, establishing a tax on cannabis business operations within the City of Goleta. The passing of this ballot measure subjects cannabis businesses to taxation on gross receipts of cannabis based on classifications. The max rates are effective November 17, 2018, and will be subject to the following tax rates on gross receipts:
Cannabis Business Classification
|
Activities Taxed
|
Tax Rate
|
Adult Use Cannabis Retailing
|
Gross Receipts
|
5%
|
Medicinal-Use Cannabis Retailing
|
Gross Receipts
|
5%
|
Manufacturing
|
Gross Receipts
|
2%
|
Cultivation
|
Gross Receipts
|
4%
|
Distribution
|
Gross Receipts
|
1%
|
Testing
|
Gross Receipts
|
0%
|
Nurseries
|
Gross Receipts
|
1%
|
Maximum Tax Limit
|
Gross Receipts
|
10%
|
Maximum Cap for Multiple Operations
|
Gross Receipts
|
10%
|
Tax Payment Schedule
The taxation of these activities will be done on a quarterly basis. Due to the timing of the effective date of taxation, activities related to the initial quarter (November 17, 2018 – December 2018) will be due with the 1st Quarter (January, February, March) of the calendar year, which is due no later than thirty (30) calendar days following the last day of the preceding each calendar quarter. Below is a table outlining the tax return and remittance schedule for reference:
1stQuarter
|
2ndQuarter
|
3rdQuarter
|
4thQuarter
|
Jan
|
Feb
|
Mar
|
Apr
|
May
|
June
|
July
|
Aug
|
Sept
|
Oct
|
Nov
|
Dec
|
Due by April 30th
|
Due by July 30th
|
Due by October 30th
|
Due by January 30th
|