Activity
|
DCR Permit Fund/Class
Effective 9-1-22
|
Monthly Business Tax/Class associated with the DCR Permit Fund/Class
|
Tax Rate
|
Sales and delivery of medical use cannabis and cannabis products
|
J010 - Retail Storefront
J030 - Delivery
|
L711 - Medical Cannabis Sales
|
$50 for each $1,000 of Gross Receipts
|
Sales and delivery of adult use cannabis and cannabis products
|
J010 - Retail Storefront
J030 - Delivery
|
L712 - Adult Use Cannabis Sales
|
$100 for each $1,000 of Gross Receipts
|
Cannabis medical and adult use distributor
Transport Only
|
J031 - Distributor Transport Only
|
L713 - Cannabis Transportation
|
$10 for each $1,000 of Gross Receipts
|
Testing or researching of cannabis or cannabis products
|
J040 - Testing
|
L714 - Cannabis Testing
|
$10 for each $1,000 of Gross Receipts
|
Cultivation and nursery/processor of medical and adult use cannabis
|
J060 - Nursery/ Processor
J062- Cultivation
|
L716 - Cannabis Cultivation
|
$20 for each $1,000 of Gross Receipts
|
Distribution and manufacturing of medical and adult use cannabis
|
J080 - Distributor
J083- Manufacturer
|
L718 - Cannabis Miscellaneous
|
$20 for each $1,000 of Gross Receipts
|