Where can I find the Cannabis Business Tax ordinance?
What will my taxes be?
Cannabis tax rates are located on the tax rate page. Find the appropriate permit type and multiply the rate by either gross receipts (manufacturing/ dispensary) or square feet (cultivation).
On what date does the tax liability start?
For businesses operating pursuant to the Transition Period, or Temporary Penalty Relief Program, tax liability began accruing on July 1, 2017.
When are taxes due?
In general, taxes are due on the last business day of the month following the close of a quarter, unless the Tax Collector has informed you of a shorter filing period. In this case they are due on the last business day of the month after the close of the shorter period.
Taxes are considered paid timely when the payment has been physically received by the Tax Collector by the due date. A post stamp or pickup date does not constitute timely payment.
Operators with outdoor cultivation permits will only file a tax return in Quarter 2 and Quarter 3. The annual tax will be prorated evenly over those two quarters.
Are taxes due while I’m still in the permitting process?
If you are in operation, in any way, than yes, the ordinance clearly states, “Every person who is engaged in commercial cannabis business… in the unincorporated area of the County shall pay an annual commercial cannabis business tax.”
In the event you fail to produce a crop you may request, from the appropriate permitting department, an adjustment of the tax due to square footage authorized but not utilized for cultivation, and/or crop loss.
How do I pay my taxes?
Taxes can be mailed to the attention of:
585 Fiscal Drive, Suite 100
Santa Rosa, CA 95403-2819
Or, taxes can be paid in person at the same address. Cannabis tax collection hours are from 8:30 AM to 5:00 PM, Monday through Friday.
Where do I get tax forms?
Will tax forms be mailed to me?
No, tax forms will not be mailed.
What do I do if my crop is damaged?