On November 6, 2018, Mountain View voters passed Measure Q, Cannabis Business Tax, which imposes a gross receipts tax on cannabis businesses that operate or provide specified services within the City of Mountain View and became effective on January 1, 2019.

On June 11, 2019, the City Council approved Resolution No. 18349 adopting the cannabis business tax rate at the maximum of nine (9) percent of gross receipts.

Cannabis businesses must obtain the proper State of California license in addition to following the City’s Cannabis business permitting requirements. Once the business has completed phases 1-4 of the City process, a City of Mountain View Business License Tax Application must be completed.

Each cannabis business is required to remit quarterly a completed Cannabis Business Tax Return along with the full amount of taxes owed for the preceding calendar quarter. A Cannabis Business Tax Return is required each quarter regardless of if there were any gross receipts. This is due on the last day of the month following each calendar quarter.

• January – March (Q1): Due on April 30^th
• April – June (Q2): Due on July 31^st
• July – September (Q3): Due on October 31^st
• October – December (Q4): Due on January 31^st

In the event that the last day of the month in which the tax return is due falls on a weekend or City holiday, the due date shall be the next regular business day.

Pursuant to the Cannabis Business Tax Ordinance, a penalty of 10% of the amount of tax due plus interest of 1% will be assessed for cannabis business tax that is not paid by the due date. Unpaid taxes for a period exceeding one calendar month beyond the due date will be assessed an additional 10% penalty plus interest of 1% per month.

Check, cashier’s check, money order, Visa, MasterCard and cash are acceptable methods of payment for Cannabis Business Tax. Cash remittances will require an appointment.  Payments made by Visa and MasterCard will be charged an additional credit card service fee. To request an appointment, make a credit card payment or ask other Cannabis Business Tax questions, please call (650) 903-6317, option 1 or email revenuestaff@mountainview.gov.

The payment of the Cannabis Business Tax shall in no way be construed as authorizing the continuance of any illegal business or illegal business practices. Persons may not lawfully engage in cannabis business activities without first obtaining all applicable state and/or local permits and licenses.

For more information on City permitting requirements, please visit: City of Mountain View Cannabis Regulations

For more information on City Business License requirements, please visit: City of Mountain View Business License

For a copy of the Cannabis Business Tax Form and Instructions, please visit: Cannabis Business Tax Form & Instructions