Cannabis Business Tax

Measure V

On November 6, 2018, La Mesa voters approved the Cannabis Business Tax, Measure V, by 72%. This measure authorizes the City Council to implement the tax by resolution or amendment of the La Mesa Municipal Code for purposes of business tax on all commercial cannabis businesses. This is a general tax and is used to fund general expenses such as police, fire, roads and recreation.

Rates – Medicinal               

1. Cultivation: $7 annually per SQFT of canopy space (indoor) or $1 annually per SQFT of canopy space for any nursery
2. Testing laboratory: 1% of gross receipts
3. Retail sales: 0% of gross receipts
4. Distribution: 2% of gross receipts
5. Manufacturing, processing or microbusinesses: 2% of gross receipts 

Rates – Adult-Use               

1. Cultivation: $7 annually per SQFT of canopy space (indoor) or $1 annually per SQFT of canopy space for any nursery
2. Testing laboratory: 1% of gross receipts
3. Retail sales: 4% of gross receipts
4. Distribution: 2% of gross receipts
5. Manufacturing, processing or microbusinesses: 2.5% of gross receipts 

The above rates are set per La Mesa Municipal Code Section 6.10.