Local Taxes & Fees in Lake County, CA (2026)
1 rule for unincorporated Lake County, California.
Verified from official government sources
Note: These county rules apply to unincorporated areas of Lake County. If you live within an incorporated city, that city's own rules apply: see the city list below.
Business Tax Classification
Lake County's cannabis business tax classifies commercial cannabis operators by activity type, not a flat rate. Nurseries pay per square foot of cultivation, testing labs pay nothing, retailers pay a percentage of gross receipts, and every other cannabis business pays a separate percentage.
Lake County Cannabis Business Tax Classes
Some RestrictionsLake County Code § 18-65(A) (Cannabis Business Tax, Tax Imposed)
1. For cultivation at a nursery, an annual tax of one dollar ($1.00) per square foot of any cultivation site at any nursery. 2. For persons engaged in the operation of a testing laboratory, an annual tax of zero percent (0%) of gross receipts. 3. For every person who engages in the retail sales of cannabis as a dispensary, micro-business, or delivery business, an annual tax four percent (4%) of...
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