If you're going to be doing a delivery service you should form a corporation. It's not that hard, but you definitely need a lawyer for this. Your going to need to form a mutual benefit non-profit corporation, get your tax ID #, and sellers permit. These things are all done through the state. You want a corporate lawyer to do this for you (not a prop 215 criminal lawyer or it'll be really expensive). This process cost me $1200 and only took 2 weeks. The lawyer did everything for that price.
You don't need a lawyer at all for this, it's relatively simple.
The first document that will need to be drafted is a Master Collective Agreement. This is where the parties agree to on paper associate collectively for medicinal marijuana purposes per SB 420 and the AG's guidelines.
Each of the founding members will need to sign that piece of paperwork.
The next step is to get Articles of Incorporation approved by the secretary of state of California for a non profit corporation. Getting approval for filing by the Secretary of State is the states way of approving of a corporation doing corporate activities in the state. Approved articles of incorporation would be like the birth certificate.
The cost for articles of incorporated to be filed by the Secretary of State is $45. They charge $15 for a handling fee and the $30 is for the filing itself. Don't waste you money on expedited filing.
The next step is to get your taxation requirements handled. It's so simple its not funny. Just goto
www.irs.gov and apply for the EIN number under the corporate number issued by the Secretary of State with the approved filing of articles of incorporation. Once you get the EIN it means the company can pay corporate income taxes. While you have to be a non profit with the state with the federal government you have to pay taxes as a domestic type c corporation. Sorry no 501(3)(c) status unless you organize as a church. Paying taxes sucks, but all other business have to follow tax code too. Be smart pay them taxes if you are actually selling medicine. Also with an SS-4 most local authorities see it as a form of Federal government approval.
The next thing to do is go get a bank account. A lot of banks refuse to deal with medical marijuana collectives.
The next step is getting the Sellers permit with the state of California. This authorizes you to pay sales tax on cannabis. When you go to the board of equalization don't be afraid to tell them it's for medical marijuana. They honestly could careless.
The final thing is a business license if your collective chooses to actively dispense cannabis. This is really a local issue so I can't be of much help here.