Cannabis Tax Forms and Instructions
On this page you will find fillable PDF tax return forms for the fiscal year, preparation instructions and general information. If you are unable to complete these forms, please contact the Auditor-Controller-Treasurer-Tax Collector's cannabis tax unit for assistance at CannabisTax@sonoma-county.org or by phone at (707) 565-7420.
Forms
Tax Return for Outdoor Cultivation Permits
Tax Return for Indoor/Mixed Light Cultivation Permits
Tax Return for Supply Chain Permits
If you need to complete a previous year's cannabis return, please contact the ACTTC cannabis tax unit using the contact information above.
Tax Form Preparation Instructions and Information
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.
- For Supply Chain permits, please use the gross receipts forms for the period you are paying (quarterly/monthly).
- Either mail form with payment or bring the completed and signed form with your payment.
Permit Numbers
The Permit Number is also your cannabis business tax identification number. The number or numbers that have been assigned to you and your business come in the format of "APCXX-XXXX", "UPCXX-XXXX", or "ZPCXX-XXXX". These numbers represent the use permit application number assigned to your business activity by Permit Sonoma (PRMD) or the Department of Agriculture, Weights and Measures (Department of Agriculture).
Business Types
Please note that you may have applied for more than one cannabis business operation type during the application process with PRMD or the Department of Agriculture. If this is the case for any 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 Number on each separate form.
Loss Adjustment
Loss Determination Adjustment must be approved by the Department of Agriculture. In the event you have not received valid approval, pay the full amount. Any Department of Agriculture approved adjustments will be refunded by the Tax Collector.
Payment and Payment Dates
Date Paid is the date the Tax Collector received the payment.
- If paying by cash, it is the date the money is physically received by the Tax Collector.
- If paying by mail, please allow plenty of time for the post office to deliver your payment. 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 by the Tax Collector’s office after the due date, penalties and interest will be assessed.
The amount due is: “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.
Cannabis Business Tax Administrative Review
Operators may apply in writing to the Treasurer-Tax collector for an administrative review of the tax assessment by completing and submitting the Cannabis Business Tax Administrative Review Request Form. The signed and completed request form, along with all applicable supporting documentation, may be submitted by e-mail to Cannabistax@sonoma-county.org , in person at 585 Fiscal Drive, Santa Rosa, CA 95403, or by mail to the same address.