CA SB1116

Removes the requirement that county taxes on medical cannabis activities only apply to licensed operators, allowing taxation of all cultivators, dispensers, producers, processors, and distributors regardless of licensing status

Authorizes counties to impose taxes on medical cannabis activities undertaken individually, collectively, cooperatively, or gratuitously, as determined by the board of supervisors

Requires county boards of supervisors to specify in tax ordinances the activities subject to tax, applicable rates, apportionment methods, and collection procedures

Clarifies that imposed taxes are taxes rather than fees or special assessments, subject to voter approval requirements and collected using standard county tax collection methods

Maintains that counties cannot impose additional sales or use taxes beyond those conforming to state Revenue and Taxation Code provisions