Cannabis Business Taxes
Cannabis Tax Due Dates
On April 5, 2022 the Board of Supervisors approved a resolution extending the Cannabis Business Tax Payment Deadlines for Cannabis Cultivation from January 31, 2022 and April 30, 2022 to May 31, 2022. Cultivators will have until May 31, 2022 to pay the 1st installment/2nd quarter AND the 2nd installment/3rd quarter without penalties or interest.
This extension does not effect the Cannabis Business Tax Payment due date for Cannabis Supply Chain Operations (Retail/Dispensary and Manufacturing) which is April 30, 2022. Supply Chain Operators will have until April 30, 2022 to pay the 2nd quarter. The 3rd quarter tax deadline is April 30, 2022.
Please note: These extensions do not effect the tax liability that is due in any way. The 4th quarter due date remains July 31, 2022.
Link to April 5, 2022 Board of Supervisors Meeting Materials
Link to January 25, 2022 Board of Supervisors Meeting Materials
The Sonoma County Cannabis Business Tax Measure A passed on March 7, 2017. Businesses engaged in the commercial cannabis industry within the unincorporated areas of Sonoma County are required to pay taxes (these were effective July 1, 2017).
For fiscal year 2021-2022 only, commercial cannabis tax payments are due on the following dates:
Commercial Cannabis Cultivation Taxes (Except Outdoor):
| Installment | Quarter | Due Date |
|---|---|---|
| 1st Installment | July 1 - September 30 | October 31 |
| 2nd Installment | October 1 - December 30 | May 31 |
| 3rd Installment | January 1 - March 31 | May 31 |
| 4th Installment | April 1 - June 30 | July 31 |
Outdoor Cannabis Cultivation Taxes:
| Installment | Quarter | Due Date |
|---|---|---|
| 1st Installment | July 1 - September 30 | May 31 |
| 2nd Installment | October 1 - December 31 | May 31 |
Commercial Cannabis Supply Chain Operations Taxes:
| Installment | Quarter | Due Date |
|---|---|---|
| 1st Installment | July 1 - September 30 | October 31 |
| 2nd Installment | October 1 - December 30 | April 30 |
| 3rd Installment | January 1 - March 31 | April 30 |
| 4th Installment | April 1 - June 30 | July 31 |