The Cannabis Business Tax Return – Distribution is the monthly computation form issued by the Los Angeles County Treasurer and Tax Collector (TTC) for the County's Cannabis Business Tax (CBT). A business that distributes cannabis and cannabis products uses it to report gross receipts for one reporting month and to work out the tax, penalty, interest and total payment due. On this page you can fill out the form online on FillingPDF and download or print the completed PDF; the official PDF is published by the TTC, and the form is mailed to the County with the payment.
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What is Cannabis Business Tax Return – Distribution – Los Angeles County, CA?
The Cannabis Business Tax Return – Distribution is the monthly computation form from the Los Angeles County Treasurer and Tax Collector (TTC) on which a cannabis distribution business works out the cannabis business tax due on its gross receipts for one reporting month.
The form is printed under the heading Cannabis Business Tax Monthly Computation Form, with the word Distribution naming the business activity it covers. It begins with the reporting month, the business name and the account number. It then walks through eight lines: total gross receipts for distribution of cannabis and cannabis products (line 1), gross receipts adjustments (line 2), taxable gross receipts (line 3), total tax due (line 4), penalty (line 5), interest (line 6), refunds or credits (line 7) and the total amount due and payable (line 8).
The Cannabis Business Tax (CBT) is codified in Title 4, Chapter 4.71 of the Los Angeles County Code. The form ends with a certification, made under penalty of perjury, that the information is true and correct, with spaces for signature, date, printed name, title, email and telephone number.
The form is a tax computation and payment-transmittal document. It is not a license or permit: it reports one month of gross receipts and the resulting tax. The form refers questions about it, and about the CBT in general, to the TTC's CBT contacts listed under How to submit.
Who needs to file Cannabis Business Tax Return – Distribution – Los Angeles County, CA?
The main group is businesses that distribute cannabis and cannabis products and report gross receipts from that activity to the Los Angeles County Treasurer and Tax Collector under the County's Cannabis Business Tax. Line 1 is limited to total gross receipts for distribution of cannabis and cannabis products, and the form asks for the business name and account number, so it is completed in the name of the business that holds the CBT account.
A separate form is completed for each reporting month, because the heading asks for the month being reported.
The form includes a certification under penalty of perjury, with a signature, printed name and title. The form does not say who may sign for a business or whether a representative may sign on its behalf. For questions about who must report or which CBT form fits your activity, the form directs you to the TTC at (213) 893-7984, Monday through Friday, 8:00 a.m. to 4:00 p.m. PT, or to [email protected].
When to file Cannabis Business Tax Return – Distribution – Los Angeles County, CA
The payment, with this form, is due and must be postmarked by the last day of the month following the reporting period. Each form covers one reporting month, which you write in the For Reporting Month blank at the top.
Paying late has stated consequences, both computed on the form. Line 5 adds a penalty when payment is made after the due date: the form prints one amount for payment within one calendar month after the due date and a higher amount for payment one calendar month or more beyond it. Line 6 adds interest for each month the payment is delinquent.
The form sets no separate filing window apart from this payment deadline, since the return and the payment travel together in one mailing.
Documents you need
- Supporting documents, itemized by adjustment, when you enter an amount on line 2 for gross receipts adjustments.
- A check payable to "Los Angeles County Treasurer and Tax Collector" with your Business Name and Account Number written on it, when you pay by check; the form is mailed with the payment.
How to fill out Cannabis Business Tax Return – Distribution – Los Angeles County, CA
Enter the reporting month
At the top, write the month you are reporting in the For Reporting Month blank. Use one form for each reporting month.
Enter business name and account number
Write the Business Name and the Account Number in the boxes under the header. The same two items go on your check if you pay by check.
Report distribution gross receipts
Line 1: enter the total gross receipts for distribution of cannabis and cannabis products for the reporting month.
Enter gross receipts adjustments
Line 2: enter any gross receipts adjustment(s) you are subtracting. Attach supporting documents, itemized by adjustment.
Figure taxable gross receipts
Line 3: subtract line 2 from line 1 and enter the result.
Figure the total tax due
Line 4: multiply line 3 by the tax rate printed on the form and enter the result.
Add a penalty if paid late
Line 5: if you pay after the due date, multiply line 4 by the penalty rate printed on the form for your case, within one calendar month of the due date or one calendar month beyond it. If you pay on time, there is no penalty to add.
Add interest if paid late
Line 6: if you pay after the due date, multiply line 4 by the monthly interest rate printed on the form and by the number of months delinquent.
Subtract refunds or credits
Line 7: enter any refund(s) or credit(s) that apply to your account.
Calculate the total amount due
Line 8: add lines 4, 5 and 6, then subtract line 7. This is the amount you pay with the form.
Complete the certification
Sign and date the certification under penalty of perjury, then print your name and title and enter your email and telephone number.
Review, download and mail
Check that the reporting month, business name, account number and each line are correct. 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 – Distribution – Los Angeles County, CA
The form prints 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 envelope 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 payment is credited to the right account.
- Questions: call (213) 893-7984, Monday through Friday, 8:00 a.m. to 4:00 p.m. PT, or write to [email protected]. The CBT website is https://ttc.lacounty.gov/cbt/.
If you claim gross receipts adjustments on line 2, attach the supporting documents, itemized by adjustment. Sign and date the certification before mailing. FillingPDF lets you fill out and download the PDF; submission follows the channels above.
Common mistakes to avoid
- Mailing the form and payment so that the postmark falls after the last day of the month following the reporting period, which triggers the penalty and interest on lines 5 and 6.
- Writing a check to a payee other than "Los Angeles County Treasurer and Tax Collector".
- Leaving the Business Name and Account Number off the check, when the form says to write them there so the account is properly credited.
- Entering an amount on line 2 without attaching supporting documents, itemized by adjustment.
- Figuring line 3 from anything other than line 1 minus line 2.
- Calculating the penalty on line 5 from line 3 instead of line 4, which the form states as the base for lines 5 and 6.
- Using the wrong penalty tier on line 5: one applies within one calendar month after the due date, the other one calendar month beyond it.
- Forgetting to subtract the refunds or credits on line 7 when totaling line 8 (lines 4, 5 and 6, minus line 7).
- Mailing the form without signing and dating the certification made under penalty of perjury.
Frequently asked questions
What is the Cannabis Business Tax Return – Distribution?
It is the Los Angeles County Treasurer and Tax Collector's monthly computation form for the Cannabis Business Tax on distribution of cannabis and cannabis products. You report one month of gross receipts and work out the tax, any penalty and interest, and the total payable.
Is this form a Los Angeles County business license?
No. It is a monthly tax computation form that you mail with your payment; it does not grant a license or permit. For questions about the form or the Cannabis Business Tax, call the TTC at (213) 893-7984 or write to [email protected].
When is the Cannabis Business Tax Return – Distribution due?
Your payment must be postmarked by the last day of the month following the reporting period. Paying after that date adds a penalty on line 5 and interest on line 6, both computed on the form.
Where do I mail the Cannabis Business Tax Return – Distribution?
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 submission channel, so use this address and keep the postmark in time.
How do I make out the check for the cannabis business tax?
Make it payable to "Los Angeles County Treasurer and Tax Collector" and write your Business Name and Account Number on the check. The form says this ensures your account is properly credited.
Do I need to attach anything to the form?
Only if you claim gross receipts adjustments on line 2: attach supporting documents, itemized by adjustment. The form lists no other attachments, apart from your payment.
What happens if I pay the cannabis business tax late?
You add a penalty on line 5, with a lower tier if paid within one calendar month after the due date and a higher tier if paid one calendar month beyond it, plus interest on line 6 for each month delinquent. Check the form for the rates.
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 independent, is not connected to Los Angeles County, and does not file the form or accept payment; you mail it with your check to the TTC.
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