Frequently Asked Questions about Cannabis Taxes
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.
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, 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?
Cannabis business taxes may be paid in person, by mail, or online.
To pay in person or by mail, please use the following address:
- Auditor-Controller-Treasurer-Tax Collector
585 Fiscal Drive, Suite 100
Santa Rosa, CA 95403-2819
Cannabis business tax collection hours are from 8:00 AM to 5:00 PM, Monday through Friday (except major holidays).
To pay online, visit https://sonomacounty.hdlgov.com/Home/Index/CBT. You will need your account and/or permit number and pin.
If you need assistance, email CannabisTax@sonoma-county.org.
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, Weights and Measures Department to schedule a crop loss inspection.