Stanislaus County, CA Local Taxes & Fees: Business Tax Classification (2026)

75 imposes a cannabis business tax on every person engaged in commercial cannabis activity in the unincorporated county, effective January 1, 2025, regardless of whether the operator holds a valid commercial cannabis activity permit: the county's acceptance of a tax payment from an unlicensed operator does not excuse the license violation. 050 sets the tax by business classification: distribution, manufacturing, and testing pay between 1% and 4% of gross receipts; retail pays between 1% and 8% of gross receipts; and cultivation pays the greater of 1% to 4% of gross receipts or $1 to $8 per square foot of canopy.

The board of supervisors sets the actual rate within these bands by resolution or ordinance and may raise distribution, manufacturing, retail, or testing rates by no more than one-half percent per year, and cultivation rates by no more than one-half percent (gross-receipts basis) or one dollar per square foot (canopy basis) per year, excluding CPI adjustments. 060, every cannabis business must register with the treasurer-tax collector within 30 days of commencing operation, file a sworn statement disclosing the business name, address, phone, email, and nature of the business, and renew annually on the registration anniversary.

Tax is paid quarterly in arrears, due the last day of the month following each calendar quarter, and an annual registration fee set by the board accompanies the sworn statement. A change of ownership triggers mandatory re-registration and exposes both buyer and seller to joint and several liability for unpaid taxes, penalties, and fees, which the treasurer-tax collector may secure with a recorded lien.