Source: https://nesteggg.com/2019/02
Timestamp: 2019-06-16 12:34:54
Document Index: 217154541

Matched Legal Cases: ['§ 5401', '§ 5401', '§ 5400', '§ 5400', '§ 5315', '§ 5314']

February, 2019 | Nesteggg Accounting
BUREAU OF CANNABIS CONTROL, § 5401. Limited-Access Areas
§ 5401. Limited-Access Areas
(a) A retailer shall establish limited-access areas and permit only authorized individuals to enter
the limited-access areas.
(b) Authorized individuals include individuals employed by the retailer as well as any outside
vendors, contractors, or other individuals conducting business that requires access to the limitedaccess area.
(c) An individual in the limited-access area who is not employed by the retailer shall be escorted
by an employee of the licensee at all times within the limited-access area.
(d) An individual who enters the limited-access area shall be at least 21 years of age.
(e) A retailer shall maintain a log of all authorized individuals who are not employees of the
retailer who enter the limited-access area. These logs shall be made available to the Bureau upon
(f) A retailer shall not receive consideration or compensation for permitting an individual to enter
the limited-access area.
The tax rate changes listed below apply only within the indicated city or county limits. The new tax rates, tax codes, acronyms, and expiration dates will be available to view and download as a spreadsheet prior to April 1, 2019, on our webpage California City & County Sales & Use Tax Rates (scroll down to “Download” for the spreadsheet).
To find the specific tax rate for your area or business location, go to Find a Sales and Use Tax Rate by Address. (Please note: The new rates will not be available here until April 1, 2019.) You can also call our Customer Service Center at 1‑800‑400‑7115 (TTY:711). Customer service representatives are available to assist you Monday through Friday from 8:00 a.m. to 5:00 p.m. (Pacific time), except state holidays.
DISTRICT TAX RATE INCREASING
Citywide New Code Acronym Prior Rate New Rate
City of Alameda (located in Alameda County) 648 ALTG 9.250% 9.750%
City of Oroville (located in Butte County) 649 OVTG 7.250% 8.250%
(located in Calaveras County) 650 ACGT 7.250% 7.750%
(located in Contra Costa County)1 652 ANIT 8.750% 9.250%
(located in Contra Costa County) 654 MZGT 8.750% 9.250%
City of Coalinga (located in Fresno County) 656 COLG 7.975% 8.975%
City of Fowler (located in Fresno County) 658 FWLG 7.975% 8.975%
City of Kerman (located in Fresno County) 660 KERM 7.975% 8.975%
City of Bakersfield (located in Kern County) 741 BSVG 7.250% 8.250%
(located in Los Angeles County) 662 BURB 9.500% 10.250%
City of Covina (located in Los Angeles County) 664 COGT 9.500% 10.250%
(located in Los Angeles County) 666 CULG 10.000% 10.250%
(located in Los Angeles County) 668 PMAG 9.500% 10.250%
(located in Los Angeles County) 670 LUPG 9.500% 10.000%
(located in Los Angeles County) 672 SFSG 9.500% 10.500%
(located in Los Angeles County) 674 GNDG 9.500% 10.250%
(located in Los Angeles County) 676 LAWG 9.500% 10.250%
(located in Los Angeles County) 678 CDHG 9.500% 10.250%
(located in Los Angeles County) 680 PSGD 9.500% 10.250%
City of Chowchilla (located in Madera County) 682 CHCS 7.750% 8.750%
City of Los Banos (located in Merced County) 684 LSBS 8.250% 8.750%
City of King City (located in Monterey County)2 686 KNGG 8.250% 8.750%
City of Marina (located in Monterey County)3 688 MRGT 8.750% 9.250%
City of Placentia (located in Orange County) 690 PLCT 7.750% 8.750%
City of Santa Ana (located in Orange County) 692 SATA 7.750% 9.250%
City of Seal Beach (located in Orange County) 694 SEAL 7.750% 8.750%
(located in Orange County) 696 GGGT 7.750% 8.750%
City of Roseville (located in Placer County) 697 ROSG 7.250% 7.750%
City of Norco (located in Riverside County) 699 NOGT 7.750% 8.750%
City of Murrieta (located in Riverside County) 701 MURG 7.750% 8.750%
City of Wildomar (located in Riverside County) 703 WILG 7.750% 8.750%
(located in Sacramento County)4 705 SARG 8.250% 8.750%
(located in San Bernardino County) 710 BARS 7.750% 8.750%
(located in San Diego County) 712 OTGT 7.750% 8.250%
City of Lodi (located in San Joaquin County) 714 LOGT 7.750% 8.250%
(located in San Mateo County) 716 REDG 8.750% 9.250%
(located in Santa Barbara County)5 718 SMPG 8.000% 8.750%
(located in Santa Barbara County) 720 CARG 7.750% 9.000%
(located in Santa Clara County) 722 LGTG 9.000% 9.125%
(located in Sonoma County)6 732 SATG 8.625% 9.000%
City of Porterville (located in Tulare County) 734 PVGT 8.250% 9.250%
(located in Ventura County) 736 PHEG 7.750% 8.750%
(located in Yolo County) 738 WSGT 8.000% 8.250%
Countywide New Code Acronym Prior Rate New Rate
(This rate applies in all unincorporated areas and in incorporated cities that do not impose a district tax.) 706 SBRT 7.250% 8.250%
City of Hollister 707 8.250% 9.250%
City of San Juan Bautista 708 8.000% 9.000%
(This rate applies in all unincorporated areas and in incorporated cities that do not impose a district tax.) 744 SCPS 8.125% 8.250%
City of Cotati 726 9.125% 9.250%
City of Healdsburg 727 8.625% 8.750%
City of Rohnert Park 728 8.625% 8.750%
City of Sebastopol 729 8.875% 9.000%
City of Sonoma 730 8.625% 8.750%
City of Santa Rosa6 732 SATG 8.625% 9.000%
Unincorporated Area7 New Code Acronym Prior Rate New Rate
Santa Cruz County Unincorporated Area 724 SCUG 8.500% 9.000%
Yuba County Unincorporated Area8 739 YBUA 7.250% 8.250%
County/City Code Acronym Tax Rate Expiration Date
Humboldt County 389 HBGT 7.750% Indefinite
Marin County 102 TAMC 8.250% 3/31/2049
Santa Clara County 331 SCCR 9.000% Indefinite
City of Albany (located in Alameda County) 298 ALBG 9.750% Indefinite
Town of Paradise (located in Butte County) 381 PTTG 7.750% 3/31/2031
City of Rio Dell (located in Humboldt County) 390 RDGT 8.750% 12/31/2024
(located in Los Angeles County) 347 SNFE 10.000% Indefinite
City of El Monte (located in Los Angeles County) 199 EMGF 10.000% 3/31/2029
City of Monterey (located in Monterey County) 403 MTRS 8.750% 3/31/2027
City of Sebastopol (located in Sonoma County) 344 SBCGS 8.875% Indefinite
City of Red Bluff (located in Tehama County) 424 RDBF 7.500% 3/31/2031
1The city increased its existing tax (ANTG) of 0.50 percent to 1.00 percent (ANIT) and extended the expiration date to March 31, 2039.
2The city increased its existing tax (KING) of 0.50 percent to 1.00 percent (KNGG) and extended the expiration date to March 31, 2029.
3The city approved a new 1.50 percent tax (MRGT) to replace the existing 1.00 percent tax (MRNA) which will expire March 31, 2019.
4The city approved a new 1.00 percent tax (SARG) to replace the existing 0.50 percent tax (SACG) which will expire March 31, 2019.
5The city approved a new 1.00 percent tax (SMPG) to replace the existing 0.25 percent tax (SMAG) which will expire March 31, 2019.
6The city approved a new tax of 0.25 percent (in addition to the Sonoma countywide increase of 0.125 percent listed in the countywide table).
7These new taxes apply in the unincorporated area of the county only. They do not affect the rate that applies in incorporated cities within these counties.
8The Yuba County Unincorporated Area tax is subject to pending litigation. Information regarding this tax will be updated if necessary.
BUREAU OF CANNABIS CONTROL, § 5400. Access to Retailer Premises
§ 5400. Access to Retailer Premises
(a) Access to the licensed premises of an A-retailer licensee shall be limited to individuals who
(b) Access to the licensed premises of an M-retailer licensee shall be limited to individuals who
are at least 18 years of age and have a valid physician’s recommendation.
(c) If a licensed premises is shared by an A-license and an M-license pursuant to section 5025 of
this division, the licensee may allow persons identified in subsections (a) and (b) above to access
BUREAU OF CANNABIS CONTROL, § 5315. Distributor Transport Only License
(a) A distributor transport only licensee may transport cannabis goods between licensees;
however, they shall not transport any cannabis goods except for immature plants and seeds to a
retailer or to the retailer portion of a microbusiness.
(b) A complete application for a distributor transport only license shall include all the
information required in an application for a Type 11-Distributor license.
(c) The licensing fee for a distributor transport only license will be based in part upon whether
the licensee intends to transport only cannabis goods that the licensee has cultivated or
manufactured (self-distribution), or whether the licensee intends to transport cannabis goods
cultivated or manufactured by other licensees.
(d) A distributor transport only licensee shall comply with all of the requirements for a holder of
a Type 11-Distributor license, except for those related to quality assurance and testing.
(e) A distributor transport only licensee shall not hold title to any cannabis goods unless the
licensee also holds a state-issued cultivation, manufacturing, retailer, or microbusiness license.
(1) Engage in the delivery of cannabis goods as defined in Business and Professions Code
section 26001(p);
(g) Notwithstanding subsection (e) of this section, a distributor transport only licensee who is
licensed to engage in self-distribution and whose premises will be on the same property as their
licensed cultivation or manufacturing premises shall not be required to comply with the security
provisions contained in Article 5 of this division.
BUREAU OF CANNABIS CONTROL, § 5314. Shipping Manifest
(a) Prior to transporting cannabis goods, a distributor shall generate a shipping manifest through
the track and trace system for the following activities:
(b) The distributor shall transmit the shipping manifest to the Bureau and the licensee that will
receive the cannabis goods prior to transporting the cannabis goods.
(c) The distributor shall ensure and verify that the cannabis goods being taken into possession for
transport at the originating licensed premises are as described and accurately reflected in the
shipping manifest. For purposes of this section, the distributor may verify that the cannabis
goods are accurately reflected in the shipping manifest by confirming that the number of boxes
of cannabis goods, type of cannabis goods, weight or units of cannabis goods matches the label
on the boxes containing the cannabis goods.
(B) Any cannabis goods that are less than or greater than the amount reflected on the shipping
(2) The distributor is responsible for any discrepancies between the shipping manifest and the
cannabis goods in its possession during transport, and subject to any enforcement or disciplinary
action related to such discrepancy.
(3) A distributor shall not void or change a shipping manifest after departing from the originating
(e) Notwithstanding subsection (a) of this section, if a transporting distributor has not obtained
access to the track and trace system, the distributor shall complete the shipping manifest outside
of the track and trace system and transmit it to the Bureau and the licensee receiving the
shipment by electronic mail.
(f) If the transporting distributor has access to the track and trace system and the licensee
receiving the shipment has not obtained access to the track and trace system, the distributor shall
complete the shipping manifest in the track and trace system and transmit it to the Bureau.
However, the distributor shall send a copy to the licensee receiving the shipment by electronic
Authority: Section 26013, Business and Professions Code. Reference: Sections 26067 and