Solano County, CA Local Taxes & Fees: Business Tax Classification (2026)
Key Facts
- Solid waste tax
- $5.00/ton, drops to $3.00/ton
- Drilling mud tax
- $0.20 per ton
- Wind energy tax
- $0.00003 per kilowatt-hour
- Marijuana business tax
- 15% of gross receipts
- Late payment penalty
- 10% delinquency penalty
- Reporting deadline
- 25th of month following activity
Summary
Solano County has no flat business license fee for most unincorporated businesses. Instead, Section 11-160 imposes activity-specific taxes: $5 per ton on solid waste dumped at a licensed landfill, $0.20 per ton on drilling mud, a fraction of a cent per kilowatt-hour on commercial wind power, and 15% of gross receipts on marijuana businesses.
Pursuant to the authority granted by Revenue and Taxation Code Section 7284, as amended, there is established and imposed a business license tax on those activities and in those amounts specified below: (a) Solid waste disposal at the base rate of five dollars ($5.00) per ton of waste deposited at a licensed solid waste disposal facility, which rate shall be reduced to three dollars ($3.00) per ton of waste deposited upon the occurrence of the three (3) conditions set forth in subdivisions (a)(1) and (2) of this section... (b) Well drilling mud disposal at the base rate of twenty cents ($0.20) per ton of well drilling mud deposited at a licensed drilling mud disposal facility. (c) Electrical energy produced by commercial wind turbine generators at the base rate of three one-thousandths of one cent ($0.00003) per kilowatt-hour of electrical energy generated. (d) A marijuana business, as defined in this article, shall pay to the county fifteen (15%) percent of each dollar of its gross receipts for the reporting period.
Official source re-checked September 8, 2026: no newer edition of the code had been published (publisher’s edition: current through Ordinance 1868, passed April 9, 2026).
Full Breakdown
Solano County Code Section 11-160, enacted under Revenue and Taxation Code Section 7284, imposes a business license tax by activity class rather than a uniform city-style license fee. 00 per ton once the Potrero Hills Landfill operator secures expanded-tonnage approvals and the asbestos exemption under Section 11-163(i)(2) is eliminated; the reduced rate then adjusts by the Bay Area Economic Consumer Index while those conditions hold. 00003) per kilowatt-hour. A marijuana business pays 15% of gross receipts each reporting period, though the Board of Supervisors may lower or raise that rate by resolution without exceeding the 15% ceiling.
Section 11-161 states the tax exists purely to raise general fund revenue, not to regulate; Section 11-162 confirms payment does not excuse a business from any other county license fee or regulatory ordinance. Section 11-164 requires monthly tonnage or kilowatt-hour reports to the Department of Resource Management by the 25th of the following month, verified and forwarded quarterly to the county auditor-controller, with marijuana businesses reporting gross receipts quarterly on the same schedule, and Section 11-165 has the auditor-controller bill each taxpayer quarterly.
Violations & Fines
Under Section 11-166, unpaid tax accrues a 10% delinquency penalty assessed by the county auditor-controller. A solid waste, drilling mud, wind energy, or marijuana business that isn't current on its Chapter 11 taxes when its county business license comes up for its Chapter 14 annual renewal can have that renewal denied until all outstanding taxes and penalties are paid in full.
Frequently Asked Questions
Does Solano County charge a general business license fee?
What happens if a marijuana business doesn't pay its gross receipts tax?
Can the marijuana business tax rate change?
Sources & Official References
Other rules in Solano County
California rules heatmap·Compare Solano County to another location·View the California local taxes & fees overview
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