If a person subject to the cannabis business activities tax is operating both within and outside the unincorporated county, it is the intent of the county to apply the cannabis business activities tax so that the measure of the tax fairly reflects the proportion of the taxed activity actually carried on in the unincorporated area of the county. To the extent federal or state law requires that any tax due from any taxpayer be apportioned, the taxpayer may indicate said apportionment on their tax return. The Treasurer-Tax Collector may promulgate administrative procedures for apportionment in accordance with state law.
(Measure C Initiative, adopted 2018)