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Marijuana Business Tax
On November 2, 2010, San José voters approved Measure U which allows the City of San José (City) to tax all marijuana businesses. This action allowed the City Council to move forward on establishing the Marijuana Business Tax. As of December 13, 2010, the City of San José will no longer be accepting business tax applications for new medical marijuana establishments based on council directive. If you have questions, related to this matter please, call (408) 535-7055 and press option 2 for Business Tax, then option 3 for Medical Marijuana Business Tax.

For the latest news and information on Medicial Marijuana.

Marijuana Business
The term "marijuana business" means any marijuana-related business activity including but not limited to planting, cultivating, harvesting, transporting, manufacturing, compounding, converting, processing, preparing, storing, packaging, wholesale, and/or retail sales of marijuana and any ancillary products in the City, regardless of whether they are conducted for gain or profit.

Audit
The director of finance shall have the power to audit and examine books and records of persons or businesses engaged in marijuana business including state and federal income tax returns, California sales tax returns, etc.

Other Licenses, Permits, Taxes, Fees, or Charges
Nothing in the new law changes any other existing license or permit requirements that apply in the San José Municipal Code or any other ordinance or resolution of the City or of its Council.

Violation of Chapter 4.66

Conviction for violation of San José Municipal Code Chapter 4.66 is deemed a misdemeanor punishable by a fine of not more than $500 and/or by imprisonment for a period of not more than 6 months.

Disclaimer
This notice does not constitute final or complete interpretation of all legal requirements. Rather, this is a brief summary of the Marijuana Business Tax. For the full text of the Marijuana Business Tax, please refer to Chapter 4.66 of the San José Municipal Code.