Sonoma County Cannabis Program

Tax Return Forms

Forms to complete quarterly cannabis-business-related tax returns are linked below. Separate forms are provided for cultivation and supply chain businesses.

View cannabis tax rates.

Instructions are provided further down this page and as a downloadable PDF.

Downloadable Forms

Fillable PDF tax return forms are included below. If you are unable to complete these forms, please contact the Auditor-Controller-Treasurer-Tax Collector's cannabis tax unit at CannabisTax@sonoma-county.org or by phone at (707) 565-7420.

Tax Return Instructions(PDF: 256 KB)

Tax Return for Cultivation Permits(PDF: 415 KB)

Tax Return for Supply Chain Permits(PDF: 290 KB)

Preparation Instructions

Choosing the Correct Form

Take a moment to confirm you have chosen the correct form to calculate your applicable cannabis business tax. Cannabis business operators are taxed using different rates or a different basis (square footage vs. gross receipts).

  • Please fill out all cells with a green border. All other cells are self-populating. Fill out the form ELECTRONICALLY, print and sign.
  • Either mail form with payment or bring the completed and signed form with your payment.

Permit Numbers

The Permit No. is also your cannabis business tax identification number. The number(s) that have been assigned to you and your business come in the format of “UPC17-1234”, “ZPC17-1234”, “APC17-1234”, “VPL17-1234”, or “VCM17-1234. These numbers represent the use permit application number assigned to your business activity by Permit Sonoma (PRMD), Code Enforcement, or the Department of Agriculture, Weights and Measures (Department of Agriculture).

Business Types and Loss Adjustment

Please note that you may have applied for more than one cannabis business operator type during the application process with PRMD or the Department of Agriculture. If this is the case for any/all of your cannabis business operations, it is your responsibility to report and pay applicable tax for each separate activity. You can do so by completing the correct form from our website that matches your application as described above. When doing so, please use the same Permit No. on each separate form.

  • Loss Determination Adjustment must be approved by the Department of Agriculture.
  • In the event you have not received a valid approval, pay the full amount. Any Department of Agriculture approved adjustments will be refunded by the Tax Collector.
  • Gross Receipts are for the period (quarter/month) you are paying.

Payment and Payment Dates

Date Paid is the date the Tax Collector received the payment.

  • If paying by cash, it is the date money is physically received by the Tax Collector.
  • If paying by mail, use the due date.
  • Please allow plenty of time for the post office to deliver. Depending on how the U.S. Postal Service routes your mail it can take more than 5 business days for them to deliver your payment to our office.
  • In the event payment is received at the Tax Collector’s office after the due date, penalties and interest will be assessed.

Pay this amount: “Total Tax, Penalties & Interest Due”.

In the event you will be paying your taxes by cash:

  • Please bring exact change.
  • The Tax Collector is required to retain any counterfeit currency.
    • Counterfeit currency will not be applied to your tax bill.
    • Bills will be tracked by the Tax Collector, and if they are deemed authentic by our bank, the corresponding amount will be refunded to you. All other bills are confiscated by the bank and destroyed. The Tax Collector does not receive credit for them.
  • Please bring additional currency to cover any unanticipated short fall.

Submitting Your Return

Please remember to sign and date your form. Forms without a signature are not considered complete and will not be accepted. In the event this causes your payment to be delayed past the due date, penalties and interest will be assessed.

 

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