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Taxation of Medical Marijuana Collectives

Taxation of Medical Marijuana Collectives - Effective April 18, 2011

On March 8, 2011, the voters of the City of Los Angeles approved Proposition M, which added Section 21.50 to the Los Angeles Municipal Code (LAMC). Section 21.50 imposes a general tax on every person engaged in operating or otherwise conducting a medical marijuana collective not otherwise specifically taxed by other business tax provisions of Article I, Chapter 2 of the LAMC. The voter approved ordinance is effective April 18, 2011.

For additional information please click on the links below:

FAQs for Los Angeles Municipal Code Section 21.50 - Taxation of Medical Marijuana Collectives
Proposition M - Ordinance No. 181638
Application for Business Tax Registration Certificate

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