The Cannabis Business Tax Return – Cultivation – Nursery is the Cannabis Business Tax (CBT) Monthly Computation Form that the Los Angeles County Treasurer and Tax Collector publishes for the Cultivation – Nursery category. You complete it for each reporting month to work out the tax due from your canopy space, plus any penalty and interest. On this page you can fill out the form online on FillingPDF and download or print the completed PDF; the original PDF is published by the Treasurer and Tax Collector, and the form is mailed with your payment.
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What is Cannabis Business Tax Return – Cultivation – Nursery – Los Angeles County, CA?
The Cannabis Business Tax Return – Cultivation – Nursery is the Los Angeles County Cannabis Business Tax (CBT) Monthly Computation Form, issued by the County's Treasurer and Tax Collector, that a nursery cultivation business uses to compute the tax due for one reporting month.
The form is a short worksheet. You enter the reporting month, your business name and account number, and the total square footage of canopy space for that month on line 1. Lines 2 and 3 convert that figure into a total annual tax and then a total monthly tax. Line 4 adds a penalty and line 5 adds interest when payment is late, line 6 subtracts refunds or credits, and line 7 gives the total amount due and payable.
The CBT is codified in Title 4, Chapter 4.71 of the Los Angeles County Code, which the form says can be read at http://library.municode.com/CA/Los Angeles County. The form is specific to the Cultivation – Nursery category, as its title shows. It ends with a certification under penalty of perjury that the information is true and correct, signed by the person completing it.
The form is a tax computation and payment-transmittal sheet. It does not describe any licensing or permit procedure.
Who needs to file Cannabis Business Tax Return – Cultivation – Nursery – Los Angeles County, CA?
Businesses that pay the Los Angeles County Cannabis Business Tax for Cultivation – Nursery use this form to compute the tax for each reporting month. The form is built around a monthly figure for total canopy space and is identified by the business name and account number printed at the top.
- The person who completes the form certifies under penalty of perjury that its information is true and correct, signs it and prints a name, title, email and telephone number.
- The form is titled for Cultivation – Nursery. If your business reports under another cannabis category, call the CBT line at (213) 893-7984 or email [email protected] to confirm which computation form applies to you.
The form does not say who may sign on behalf of a business beyond asking for the signer's printed name and title.
When to file Cannabis Business Tax Return – Cultivation – Nursery – Los Angeles County, CA
The payment that accompanies this form is due, and must be postmarked, by the last day of the month following the reporting period. For example, the form's "For Reporting Month" line identifies the month being reported, and the due date is the end of the next month.
Paying after the due date adds a penalty on line 4: the form uses one percentage if payment is made within one calendar month after the due date and a higher percentage if it is made one calendar month beyond the due date. Line 5 also adds interest for each month the payment is delinquent, until it is paid. The form asks for a new computation for each reporting month; it prints no other deadline.
Documents you need
- Payment by check, if you pay by check: payable to "Los Angeles County Treasurer and Tax Collector", with your Business Name and Account Number written on it, mailed together with the form.
How to fill out Cannabis Business Tax Return – Cultivation – Nursery – Los Angeles County, CA
Enter the reporting month
At the top, write the month you are reporting on the line "For Reporting Month." The payment due date is tied to this month.
Enter business name and account number
Fill in the Business Name and Account Number boxes exactly as they appear on your CBT account. You will also write them on your check.
Report canopy space 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 annual per-square-foot rate printed on the form and enter the result.
Compute the monthly tax on line 3
On line 3, divide line 2 by 12 to get the total tax due monthly.
Add any penalty on line 4
Complete line 4 only if you pay after the due date. Multiply line 3 by the penalty percentage the form gives for payment within one calendar month of the due date or one calendar month beyond it.
Add any interest on line 5
If you pay late, multiply line 3 by the monthly interest percentage printed on the form and by the number of months delinquent, and enter the result on line 5.
Subtract refunds or credits on line 6
Enter any refund(s) or credit(s) you are entitled to on line 6.
Total the amount due on line 7
On line 7, add lines 3, 4 and 5 and subtract line 6. This is the total amount due and payable.
Complete the certification
Sign and date the certification under penalty of perjury, and print your name, title, email and telephone number.
Review, download and mail
Check every line, then download or print the completed PDF from FillingPDF. Mail it with your payment to the P.O. Box described under How to submit.
How to submit Cannabis Business Tax Return – Cultivation – Nursery – Los Angeles County, CA
The form gives one channel: mail the completed form together with your payment to the Los Angeles County Treasurer and Tax Collector.
- By mail: LOS ANGELES COUNTY TREASURER AND TAX COLLECTOR, P.O. BOX 512410, LOS ANGELES, CA 90051. The payment must be postmarked by the last day of the month following the reporting period.
- Paying by check: make the check payable to "Los Angeles County Treasurer and Tax Collector" and write your Business Name and Account Number on the check so the account is properly credited.
- Questions: call (213) 893-7984, Monday-Friday 8:00 a.m. to 4:00 p.m. PT, email [email protected], or visit https://ttc.lacounty.gov/cbt/.
FillingPDF lets you fill out and download the PDF; submission follows the channels above.
Common mistakes to avoid
- Mailing the payment so that it is postmarked after the last day of the month following the reporting period, which triggers the penalty and interest lines.
- 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 anyone other than "Los Angeles County Treasurer and Tax Collector".
- Entering the annual tax from line 2 as the monthly amount instead of dividing it by 12 on line 3.
- Figuring the penalty on line 4 from line 2 instead of from the monthly tax on line 3.
- Calculating interest on line 5 without multiplying by the number of months delinquent.
- Forgetting to subtract refunds or credits (line 6) when totaling lines 3, 4 and 5 on line 7.
- Mailing the form without a signature, date, printed name and title under the penalty-of-perjury certification.
- Sending the form to a street address instead of the P.O. Box printed on the form.
Frequently asked questions
What is the Cannabis Business Tax Return – Cultivation – Nursery?
It is the Los Angeles County Treasurer and Tax Collector's Cannabis Business Tax Monthly Computation Form for the Cultivation – Nursery category. You use it to compute the tax due for one reporting month from your canopy square footage, plus any penalty and interest.
When is the Cannabis Business Tax payment due?
Your payment is due and must be postmarked by the last day of the month following the reporting period. Paying later adds a penalty on line 4 and interest on line 5, and interest continues until the amount is paid.
Where do I mail the cannabis business tax form?
Mail the form with your payment to Los Angeles County Treasurer and Tax Collector, P.O. Box 512410, Los Angeles, CA 90051. The form prints no other mailing address or submission channel.
How do I pay 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 properly credited. Mail the check together with the completed form.
Is this form a Los Angeles County business license?
No. This form is a monthly tax computation for the Cultivation – Nursery category, with lines for canopy space, tax, penalty, interest and total due. Anyone searching for a Los Angeles County business license will not find a licensing procedure on this form.
How is the monthly tax calculated on this form?
Line 1 is your total canopy square footage for the month. Line 2 multiplies it by the annual rate printed on the form, and line 3 divides line 2 by 12. Lines 4 and 5 add penalty and interest if late; line 6 subtracts credits.
Who can I contact with questions about the form?
Call (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/ and to Title 4, Chapter 4.71 of the Los Angeles County Code.
Can I fill out this form online on FillingPDF?
Yes. You can fill out the PDF online on FillingPDF and download or print it. FillingPDF is an independent service, is not connected to the County, and does not file the form or accept payment; you mail it to the Treasurer and Tax Collector.
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