- Local Tax: 4% This money stays in the village, town, city, or county where the cannabis sale occurs. This tax is distributed to local governments based on where the retail dispensary is located. 25% percent of the tax revenue goes to the county and 75% percent goes to the cities, town, or villages within the county as a proportion of cannabis sales. If a town and a village within the town both allow adult-use sales, the revenue shall be distributed based upon a distribution agreement between the town and village. If no such agreement exists, then the revenue distribution between the town and village shall be divided evenly.