• Sonoma County Cannabis Program

Frequently Asked Questions about Cannabis Taxes

Where can I find the Cannabis Business Tax ordinance?

A copy of the ordinance can be found on the Cannabis website.

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 starts 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 consider 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 file a tax return for zero dollars ($0.00) for Qtr. 1. Full year taxes will be evenly prorated over the remaining three quarters: Qtr.2, Qtr. 3 and Qtr. 4.

Are taxes due while I’m still in the permitting process?

If you are in operation, in any way, then 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:

Auditor-Controller-Treasurer-Tax Collector
Cannabis Business Tax
585 Fiscal Drive, Suite 100
Santa Rosa, CA 95403-2819

Or, taxes can be paid in person at the same address. Hours of operation are 8:00 AM to 5:00 PM, Monday through Friday. We suggest making an appointment to ensure there will be no need to wait in line.

Where do I get tax forms?

Tax forms are available on the Cannabis tax return forms website.

Will tax forms be mailed to me?

No, tax forms will not be mailed.

What do I do if my crop is damaged?

Contact the county Agriculture Department to schedule an inspection of your crop.

 

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