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 Sonoma County
 Code of Ordinances
 Chapter 35. CANNABIS BUSINESS TAX ORDINANCE

  § 35-6. Reporting and remittance of tax.  

Latest version.

  • The commercial cannabis business tax imposed by this chapter shall be imposed on a fiscal year basis and shall be due and payable in quarterly installments as follows:

    (a)

    Each person owing a commercial cannabis business tax other than on outdoor commercial cannabis cultivation, and each person on whom a zero-percent tax rate is imposed, shall, on or before the last day of the month following the close of each fiscal year quarter, prepare and submit a tax statement on the form prescribed by the treasurer-tax collector and remit to the treasurer-tax collector the tax due. The tax due shall be no less than the quarterly installment due, but the taxpayer may at any time pay the tax due for the entire fiscal year. Each business shall pay on or before the last day of the month following the close of each calendar quarter.

    (1)

    For outdoor commercial cannabis cultivation, the taxes owed are due and payable in two (2) installments, the due dates of which are to be prescribed by the treasurer-tax collector. Each person owing a commercial cannabis business tax on outdoor commercial cannabis cultivation shall, on or before the due dates prescribed and published by the treasurer-tax collector, prepare and submit a tax statement on the form prescribed by the treasurer-tax collector and remit to the treasurer-tax collector the tax due. The taxpayer may at any time pay the tax due for the entire fiscal year. Each outdoor commercial cannabis cultivation business shall pay on or before the due date prescribed and published by the treasurer-tax collector.

    (b)

    If the commercial cannabis business tax is owed on commercial cannabis cultivation, and the Board has specified that the square footage basis shall apply, the square footage tax due shall be paid based on the square footage of cultivation authorized by the county permit. The tax statement may include a request for adjustment of the tax due to square footage authorized but not utilized for cultivation, and/or crop loss, along with evidence substantiating the square footage utilized and/or crop loss. The decision to prorate or adjust the tax will be made at the sole discretion of the county. A fee may be adopted by the board of supervisors and collected by the agency having jurisdiction or the treasurer-tax collector to pay for the cost of investigating, verifying, and opining on such request for adjustment of the tax.

    (c)

    The tax statement may include a request for adjustment of the tax due to square footage authorized but not utilized for cultivation, and/or crop loss, along with evidence substantiating the square footage utilized and/or crop loss. The substantiating evidence must include a cultivation verification performed by the department of agriculture/weights & measures. The cultivation verification may be performed and provided within a reasonable period after submission of the tax statement requesting adjustment. Any decision to prorate or adjust the tax will be made at the sole discretion of the county. A fee may be adopted by the board of supervisors and collected by the agency having jurisdiction or the treasurer-tax collector to pay for the cost of investigating, verifying, and opining on such request for adjustment of the tax.

    (d)

    The treasurer-tax collector may, as part of administering the tax and in his or her discretion, accept as complete any payment that is within ten dollars ($10.00) of the amount due and owing at the time of payment without further action to collect the remainder due or refund the amount overpaid absent a request for refund as provided in this chapter. Nothing in this section shall be construed as releasing any person from the payment of any money which is due and owing to the county.

    (e)

    The treasurer-tax collector may, at his or her discretion, establish shorter or longer report and payment periods for any taxpayer as the treasurer-tax collector deems necessary to insure collection of the tax.

    (f)

    The Treasurer-Tax Collection may, as part of administering the tax and in his or her discretion, modify the form of payment and take such other administrative actions as needed to facilitate collection of the tax.

(Ord. No. 6241 , § II(B), 8-28-2018; Ord. No. 6203 , § II, 6-13-2017; Ord. No. 6188 , § 6, 12-13-2016)