The Cannabis Business Tax Return – Manufacturing or Processing is the monthly form that the Los Angeles County Treasurer and Tax Collector (TTC) uses to compute the Cannabis Business Tax (CBT) owed on gross receipts from manufacturing or processing cannabis and cannabis products. A business reports one month at a time, works through lines 1 to 8 and mails the form with its payment. On FillingPDF you can fill out the form online and download or print the completed PDF; the form itself is published by the TTC, and payment and mailing follow the TTC's instructions below.
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What is Cannabis Business Tax Return – Manufacturing or Processing – Los Angeles County, CA?
The Cannabis Business Tax Return – Manufacturing or Processing is the Los Angeles County Treasurer and Tax Collector (TTC) form on which a cannabis business computes the tax due for one reporting month on its gross receipts from manufacturing or processing cannabis and cannabis products.
The printed title of the form is Cannabis Business Tax Monthly Computation Form – Manufacturing or Processing. It is a one-page worksheet and remittance form. You enter the reporting month, your business name and your account number, then work down eight numbered lines: total gross receipts, gross receipts adjustments, taxable gross receipts, the tax due, a penalty and interest if payment is late, any refunds or credits, and the total amount due and payable.
The Los Angeles County Cannabis Business Tax is codified in Title 4, Chapter 4.71 of the Los Angeles County Code, which the form refers readers to on the county's Municode library page. The form closes with a certification, made under penalty of perjury, that the information is true and correct, signed by the person completing it.
The form is specific to manufacturing or processing, as its title says. It is a tax computation and payment form, not a license or permit. For questions about the form or the CBT in general, the TTC lists a phone number, an email address and the CBT website at https://ttc.lacounty.gov/cbt/.
Who needs to file Cannabis Business Tax Return – Manufacturing or Processing – Los Angeles County, CA?
Businesses that report gross receipts from manufacturing or processing cannabis and cannabis products to the Los Angeles County Treasurer and Tax Collector use this form. It carries a business name and an account number, so it is completed by the business that holds the CBT account.
The form is built for one reporting month at a time, and the business completes it for the month it is reporting.
An individual who signs for the business enters a printed name and title next to the signature, along with an email address and telephone number. The certification is made under penalty of perjury, so the person who signs should be able to vouch for the figures.
The form does not list other groups or exclusions. Its title limits it to manufacturing or processing, so receipts from other cannabis activities are not computed on this form. If you are unsure which return fits your business, call the TTC at (213) 893-7984 or email [email protected].
When to file Cannabis Business Tax Return – Manufacturing or Processing – Los Angeles County, CA
Your payment is due, and must be postmarked, by the last day of the month following the reporting period. The form covers one month, which you write in the For Reporting Month line at the top, so a return is completed for each reporting month.
Paying after the due date adds a penalty on line 5 and interest on line 6. The penalty percentage printed on the form is higher when payment is more than one calendar month past the due date than when it is within one calendar month, and interest runs for each month until the tax is paid.
The form sets no other deadline. For questions about timing, call the TTC at (213) 893-7984, Monday to Friday, 8:00 a.m. to 4:00 p.m. PT.
Documents you need
- Supporting documents, itemized by adjustment, for any gross receipts adjustment(s) you claim on line 2; the form says to attach them.
- Your payment for the total on line 8, mailed with the form; if paying by check, make it payable to "Los Angeles County Treasurer and Tax Collector" with your Business Name and Account Number written on it.
How to fill out Cannabis Business Tax Return – Manufacturing or Processing – Los Angeles County, CA
Enter the reporting month
Write the month you are reporting on the For Reporting Month line at the top of the form.
Enter business name and account number
Fill in Business Name and Account Number exactly as they appear on your CBT account. Use the same two entries on your check.
Report total gross receipts on line 1
On line 1, enter total gross receipts for manufacturing or processing of cannabis and cannabis products for the month.
Enter adjustments on line 2
On line 2, enter any gross receipts adjustment(s). Attach supporting documents, itemized by adjustment.
Compute taxable gross receipts
On line 3, subtract line 2 from line 1.
Compute the tax due on line 4
Multiply line 3 by the tax percentage printed on line 4 and enter the result as the total tax due.
Add a penalty if paying late
On line 5, enter the penalty only if you pay after the due date: multiply line 4 by the percentage that matches how late you are, as the form shows.
Add interest if paying late
On line 6, multiply line 4 by the monthly interest rate printed on the form and by the number of months delinquent. Leave it blank if you pay on time.
Subtract refunds or credits
On line 7, enter any refund(s) or credit(s) that apply to this return.
Total the amount due on line 8
On line 8, add lines 4, 5 and 6, then subtract line 7. This is the amount you pay with the form.
Sign and complete the certification
Sign and date the certification made under penalty of perjury, and enter your printed name, title, email and telephone number.
Review and download the PDF
Check each line against your records, then download or print the completed PDF from FillingPDF and assemble it with your payment and any attachments as described under How to submit.
How to submit Cannabis Business Tax Return – Manufacturing or Processing – Los Angeles County, CA
Mail the completed form together with your payment; the form names mail as its only channel.
- By mail: Los Angeles County Treasurer and Tax Collector, P.O. Box 512410, Los Angeles, CA 90051.
- 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.
- Postmark: the payment must be postmarked by the last day of the month following the reporting period.
- Questions: call (213) 893-7984, Monday to Friday, 8:00 a.m. to 4:00 p.m. PT, email [email protected] or visit https://ttc.lacounty.gov/cbt/.
If you claim adjustments on line 2, attach the supporting documents, itemized by adjustment. FillingPDF lets you fill out and download the PDF; submission follows the TTC 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 makes the penalty and interest lines apply.
- 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".
- Claiming gross receipts adjustments on line 2 without attaching supporting documents itemized by adjustment.
- Computing interest on line 6 from line 3 instead of line 4; the form multiplies line 4 by the interest rate and the number of months delinquent.
- Forgetting to subtract line 7 refunds or credits when totaling lines 4, 5 and 6 on line 8.
- Sending the return unsigned, or without the printed name, title, email and telephone number under the certification.
- Using this return for receipts that are not from manufacturing or processing; the form is titled for that activity only.
Frequently asked questions
What is the Cannabis Business Tax Return – Manufacturing or Processing?
It is the monthly form of the Los Angeles County Treasurer and Tax Collector for computing the Cannabis Business Tax on gross receipts from manufacturing or processing cannabis and cannabis products. The same page is also your remittance form: you mail it with your payment.
When is the cannabis business tax payment due in Los Angeles County?
Payment is due, and must be postmarked, by the last day of the month following the reporting period. For example, the form covers a single reporting month, so each month's return and payment follow that rule. Late payment adds a penalty and interest.
Where do I mail the Cannabis Business Tax return?
Mail the form with your payment to Los Angeles County Treasurer and Tax Collector, P.O. Box 512410, Los Angeles, CA 90051. The form names no other channel; for questions call (213) 893-7984 or email [email protected].
Who do I make the check payable to?
Make the check payable to "Los Angeles County Treasurer and Tax Collector". Write your Business Name and Account Number on the check so the account is properly credited.
How is the tax computed on this form?
Line 3, taxable gross receipts, is line 1 minus line 2. The tax due on line 4 is line 3 times the percentage printed on that line. Line 8 is the total of lines 4, 5 and 6, minus the refunds or credits on line 7.
What happens if I pay late?
You add a penalty on line 5 and interest on line 6. The penalty percentage printed on the form is higher when payment comes more than one calendar month after the due date, and interest accrues for each month delinquent until paid.
Do I need to attach anything to the return?
Only if you claim gross receipts adjustments on line 2: the form says to attach supporting documents, itemized by adjustment. Your payment goes in the same envelope, with the check showing your Business Name and Account Number.
Can I fill out the cannabis business tax return online on FillingPDF?
Yes. You can fill out the PDF online on FillingPDF and download or print it. FillingPDF does not file the return or accept payment for the county; you mail the form and payment to the Treasurer and Tax Collector yourself.
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