Countywide Sales Tax on Retail Marijuana and Marijuana Products

Purpose

On the November 4, 2014 ballot for Adams County, the voters approved the imposition of a countywide sales tax on the sale of retail marijuana and retail marijuana products. The sales tax is to be used for educational programs in the county, for direct and indirect costs incurred by the county related to the licensing and regulation of the sale of such products and for other general purposes of the county. This tax is effective beginning July, 1, 2015.

Sales Tax Rates and Fees

  • Sales Tax Rate: 3% on applicable sales. For retail sales of marijuana or a marijuana products totaling $1,000, $30 in tax would be due to Adams County.
  • Vendor Fee: 1% of taxes collected. For the $30 in taxes due, the vendor would keep $0.30 (30 cents)

Taxing Area

Includes all incorporated (cities and towns) and unincorporated areas of the county.

Forms

All retail marijuana vendors are required to have been licensed by the State of Colorado. If the vendor is in unincorporated Adams County, the vendor must also have any retail marijuana license that is required by the county.