The Cannabis Business Tax Return – Cultivation – Artificial Lighting Only is the monthly computation form that the Los Angeles County Treasurer and Tax Collector (TTC) uses for the county's Cannabis Business Tax (CBT) on cultivation with artificial lighting only. You enter the canopy square footage for the reporting month and work through lines 1 to 7 to reach the amount due. On this page you can fill out the form online on FillingPDF and download or print the completed PDF; the form itself is published by the TTC, and it is mailed with payment to the TTC.
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What is Cannabis Business Tax Return – Cultivation – Artificial Lighting Only – Los Angeles County, CA?
The Cannabis Business Tax Return – Cultivation – Artificial Lighting Only is the Los Angeles County Treasurer and Tax Collector form, printed as the Cannabis Business Tax Monthly Computation Form, on which a cultivator using artificial lighting only computes the Cannabis Business Tax (CBT) due for one reporting month.
The form is built around one input: the total square footage of canopy space for the reporting month, entered on line 1. Line 2 turns that figure into the total tax due annually, line 3 divides it by 12 for the monthly amount, and lines 4 and 5 add a penalty and interest when payment is late. Line 6 subtracts refunds or credits, and line 7 gives the total amount due and payable (lines 3, 4 and 5, minus line 6).
The tax is codified in Title 4, Chapter 4.71 of the Los Angeles County Code, which the form says can be found at http://library.municode.com/CA/Los Angeles County. The form is specific to cultivation with artificial lighting only, as its title says. It is a tax computation sheet that is mailed with the payment; it is not a license or a permit, and it prints no form number.
Who needs to file Cannabis Business Tax Return – Cultivation – Artificial Lighting Only – Los Angeles County, CA?
The form is for cannabis businesses reporting cultivation with artificial lighting only to the Los Angeles County Treasurer and Tax Collector. Each form covers one reporting month and identifies the business by its Business Name and Account Number, both printed at the top of the form.
An authorized person completes and signs the certification at the bottom. The form asks for a signature, date, printed name, title, email and telephone number, and it is signed under penalty of perjury. It does not say who else may sign on the business's behalf.
The title restricts the form to artificial-lighting cultivation. The form does not describe other categories of cannabis business, so if you have a question about which computation form applies to your operation, contact the CBT office at (213) 893-7984 (Monday-Friday, 8:00 a.m. to 4:00 p.m. PT) or [email protected].
When to file Cannabis Business Tax Return – Cultivation – Artificial Lighting Only – Los Angeles County, CA
The payment is due, and must be postmarked, by the last day of the month following the reporting period. The form covers a single month, written in the For Reporting Month blank, so a new form goes with each month's payment.
Late payment has stated consequences on the form itself. A penalty is added on line 4 if the tax is paid after the due date within one calendar month, and a higher penalty applies if it is paid one calendar month beyond the due date. Interest is added on line 5 for each month the payment remains delinquent, until paid. The form prints the exact percentages; check them on the PDF.
Documents you need
- Payment, when you pay by check: a check payable to "Los Angeles County Treasurer and Tax Collector" with your Business Name and Account Number written on it, mailed together with the completed form.
How to fill out Cannabis Business Tax Return – Cultivation – Artificial Lighting Only – Los Angeles County, CA
Enter the reporting month
At the top, fill in For Reporting Month with the month the return covers.
Enter business name and account number
Write your Business Name and Account Number in the boxes at the top. The same two items go on your check if you pay by check.
Enter canopy square footage on line 1
On line 1, enter the total square footage of canopy space for the reporting month.
Compute the annual tax on line 2
On line 2, multiply line 1 by the per-square-foot annual amount printed on the form (Line 1 x the printed amount).
Compute the monthly tax on line 3
On line 3, divide line 2 by 12 to get the total tax due monthly.
Add a penalty on line 4 if late
Complete line 4 only if you pay after the due date. Multiply line 3 by the percentage printed on the form that matches your case: payment within one calendar month after the due date, or one calendar month beyond it.
Add interest on line 5 if late
If you pay after the due date, multiply line 3 by the interest percentage printed on the form and by the number of months delinquent.
Subtract refunds or credits on line 6
Enter any refund(s) or credit(s) on line 6. These are subtracted when you figure line 7.
Total the amount due on line 7
On line 7, add lines 3, 4 and 5, then subtract line 6. This is the total amount due and payable.
Complete the certification block
Enter the signature, date, printed name, title, email and telephone number under the statement made under penalty of perjury.
Review, sign and download the PDF
Check each line, then download or print the completed PDF from FillingPDF and mail it with your payment as described under How to submit.
How to submit Cannabis Business Tax Return – Cultivation – Artificial Lighting Only – Los Angeles County, CA
You submit this form by mail, together with your payment.
- By mail: Los Angeles County Treasurer and Tax Collector, P.O. Box 512410, Los Angeles, CA 90051.
- By check: make the check payable to "Los Angeles County Treasurer and Tax Collector" and write your Business Name and Account Number on it so the account is credited properly.
The payment must be postmarked by the last day of the month following the reporting period. The form does not print any other submission channel, such as a portal or an in-person address; the CBT website at https://ttc.lacounty.gov/cbt/ is listed for further information. For questions about the form or the CBT in general, call (213) 893-7984, Monday-Friday, 8:00 a.m. to 4:00 p.m. PT, or email [email protected]. FillingPDF lets you fill out and download the PDF; submission follows the channels above.
Common mistakes to avoid
- Mailing the payment after the last day of the month following the reporting period; the payment must be postmarked by that date.
- Writing a check without your Business Name and Account Number, which the form asks for so the account is properly credited.
- Making the check payable to a name other than "Los Angeles County Treasurer and Tax Collector".
- Entering the canopy square footage for the wrong month on line 1; the form covers only the reporting month named at the top.
- Skipping the penalty on line 4 or the interest on line 5 when paying after the due date.
- Multiplying line 3 instead of line 1 on line 2, or forgetting to divide line 2 by 12 to get the monthly amount on line 3.
- Forgetting to subtract line 6 refunds or credits when figuring line 7.
- Sending the form unsigned; it carries a certification under penalty of perjury with signature, date, name, title, email and telephone number.
Frequently asked questions
What is the Cannabis Business Tax Return – Cultivation – Artificial Lighting Only?
It is the Los Angeles County Treasurer and Tax Collector's monthly computation form for the Cannabis Business Tax on cultivation with artificial lighting only. You enter canopy square footage on line 1 and work down to the total amount due on line 7.
Is this form a Los Angeles County business license?
No. The form computes the monthly Cannabis Business Tax amount due and is mailed with the payment. It says nothing about licensing. For questions about the CBT, call (213) 893-7984 or email [email protected].
When is the Los Angeles County cannabis business tax payment due?
Payment is due, and must be postmarked, by the last day of the month following the reporting period. The form covers one reporting month, so you complete a new one each month.
Where do I mail the cannabis business tax form and payment?
Mail the form with your payment to Los Angeles County Treasurer and Tax Collector, P.O. Box 512410, Los Angeles, CA 90051. If you pay by check, make it payable to "Los Angeles County Treasurer and Tax Collector" and write your Business Name and Account Number on it.
What happens if I pay the cannabis business tax late?
The form adds a penalty on line 4 and interest on line 5. The penalty is higher if payment is one calendar month beyond the due date, and interest runs for each month delinquent until paid. The PDF prints the exact percentages.
Can I fill out this form online?
You can fill out the PDF online on FillingPDF and download or print it. FillingPDF is an independent service and does not file the form or accept payment; you mail the form and your payment to the TTC yourself.
Where can I get help with the CBT form?
Call the CBT office at (213) 893-7984, Monday-Friday, 8:00 a.m. to 4:00 p.m. PT, or email [email protected]. The form also points to the CBT website at https://ttc.lacounty.gov/cbt/.
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