Public Law

Public Law Journal: Winter 2017, Vol. 40, No. 1

Cash Crop: Local Government Taxation of Marijuana Businesses

By Ashley E. Ratliff and Scott C. Smith*


(Check end of this article for information on how to access 1.0 self-study credit.)

When a majority of voting Californians passed Proposition 64 on November 8, 2016 legalizing the recreational use of marijuana1, local governments immediately faced the question of whether to prohibit, permit or regulate the operation of new marijuana businesses within their jurisdictions. A prudent, potentially lucrative follow-up question, though, is whether, and how, local governments can properly impose local taxes on those businesses.

Join CLA to access this page

Join Now

Forgot Password

Enter the email associated with you account. You will then receive a link in your inbox to reset your password.

Personal Information

Select Section(s)

CLA Membership is $99 and includes one section. Additional sections are $99 each.