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Marijuana Business Tax
As approved by the voters of San José on November 2, 2010, any and all marijuana businesses operating in the City are required to pay the City's Marijuana Business Tax. Pursuant to Chapter 4.66 of the San José Municipal Code and Ordinance No. 29262, the Marijuana Business Tax is currently set at 10% of gross receipts. Payment of the Marijuana Business Tax in no way authorizes or legalizes business activities that are otherwise unlawful in the City of San José. For further information on the Marijuana Business Tax and other City taxes that marijuana businesses are required to pay, see Marijuana Business Tax Form.