2025/2026 Fiscal Year Cannabis Tax Rate Changes and Registration
- Erin McMichael
- Jun 17
- 2 min read
Upcoming changes to the Nevada County cannabis business tax rates for the 2025/2026 fiscal year (July 1st, 2025 – June 30th, 2026).
The rate changes are as follows:
Outdoor cultivation will increase from $0.16 / square foot per cycle to $0.17 / square foot per cycle
Mixed light – tier 1 cultivation will increase from $0.16 / square foot per cycle to $0.17 / square foot per cycle
Mixed light – tier 2 cultivation will increase from $0.33 / square foot per cycle to $0.34 / square foot per cycle
Indoor cultivation will increase from $0.33 / square foot per cycle to $0.34 / square foot per cycle
Quarterly returns will increase from 2.73% of gross receipts to 2.81% of gross receipts
This adjustment is pursuant to Ordinance No. 2523 – Section 5.08.050 (Adjustments and Increases to Tax Rates and Methodology) This change is effective as of July 1st, 2025 and will apply to all bills for the 2025/2026 fiscal year including the first installment of the cultivation tax (due January 12th, 2026) and quarter 1 tax return (due October 31st, 2025).
Per Ordinance No. 2523, beginning on July 1st, 2021, and on July 1st of each succeeding fiscal year thereafter, the tax rate shall be automatically increased by the annual Consumer Price Index (CPI) for all urban consumers in the San Francisco-Oakland-San Jose areas as published by the Bureau of Labor Statics for January of each calendar year. February 2025 CPI data was referenced, which shows that prices were up 2.7 percent from one year ago.
Additionally, registration for the 2025/2026 fiscal year for all cannabis businesses is due no later than July 31st, 2025. Registration can be done at the following link: Cannabis Business Tax Registration
When filling out the harvest and grow cycles section of the registration, please be aware that we are asking for harvests that will occur within the 2025/2026 Fiscal Year (July 1st, 2025 – June 30th, 2026). In the online form there is no character limit, so please be as descriptive as needed. (Example: 10,000 sq. ft. harvested 1x outdoor , 2,000 sq. ft. harvested 2x mixed light - tier 2).
If you have any questions or concerns, please do not hesitate to contact us.
Nevada County Tax Collector’s Office
Cannabis Business Tax
(530) 265-1285
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