Sonoma County Cannabis Program
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).
For businesses operating pursuant to the Transition Period, or Temporary Penalty Relief Program, tax liability began accruing on July 1, 2017.
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 considered 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 only file a tax return in Quarter 2 and Quarter 3. The annual tax will be prorated evenly over those two quarters.
If you are in operation, in any way, than 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.
Taxes can be mailed to the attention of:
Or, taxes can be paid in person at the same address. Cannabis tax collection hours are from 8:30 AM to 5:00 PM, Monday through Friday.
Tax forms are available on the Cannabis tax return forms website.
No, tax forms will not be mailed.
Contact the County Agriculture, Weights and Measures Department to schedule a crop loss inspection.