The Cannabis Business Tax Return – Retail Sales, printed on the form as the Cannabis Business Tax Monthly Computation Form, Retail Sales, is the form the Los Angeles County Treasurer and Tax Collector (TTC) provides for computing the Cannabis Business Tax (CBT) owed on retail sales of cannabis and cannabis products for one reporting month. A business that reports retail sales uses it each month to work from gross receipts to the amount due and payable. On this page you can fill out the form online on FillingPDF and download or print the completed PDF; the form and the CBT website are published by the TTC.
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What is Cannabis Business Tax Return – Retail Sales?
The Cannabis Business Tax Return – Retail Sales is the monthly worksheet and return, issued by the Los Angeles County Treasurer and Tax Collector (TTC), on which a retail cannabis business computes the Cannabis Business Tax (CBT) due for a single reporting month and remits it by mail.
The form carries the County of Los Angeles Board of Supervisors header and is titled Cannabis Business Tax Monthly Computation Form – Retail Sales. The Los Angeles County Cannabis Business Tax is codified in Title 4, Chapter 4.71 of the Los Angeles County Code, which the form says can be read at library.municode.com.
The page opens with the reporting month, the business name and the account number. Eight numbered lines follow:
- Line 1: total gross receipts for retail sales of cannabis and cannabis products.
- Line 2: gross receipts adjustments, with supporting documents itemized by adjustment.
- Line 3: taxable gross receipts (line 1 minus line 2).
- Line 4: total tax due, a percentage of line 3.
- Lines 5 and 6: penalty and interest, added only if you pay after the due date.
- Line 7: refunds or credits.
- Line 8: total amount due and payable.
A signature block certifies under penalty of perjury that the information is true and correct. This version is for retail sales, as its title says, and the printed revision is 05/2024.
Who needs to file Cannabis Business Tax Return – Retail Sales?
The form is for businesses that report retail sales of cannabis and cannabis products to the Los Angeles County Treasurer and Tax Collector and have a CBT account number with the County. Line 1 asks for total gross receipts from those retail sales, and the header asks for the business name and account number.
Points that follow from the form itself:
- You complete one form for each reporting month; the top of the page asks for the month.
- If you claim gross receipts adjustments on line 2, you must attach supporting documents, itemized by adjustment.
- A person signs the certification under penalty of perjury and prints a name, title, email address and telephone number. The form does not say who may sign for a business, so ask the TTC if you are unsure.
- The form does not state who is required to register for or pay the CBT. For questions about whether the tax applies to your business, call the TTC CBT line at (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/.
When to file Cannabis Business Tax Return – Retail Sales
The payment that goes with this form is due, and must be postmarked, by the last day of the month following the reporting period. For example, a form for one month is postmarked by the end of the next month.
Paying after the due date adds two amounts to the computation. Line 5 adds a penalty, which is set at one level if you pay within one calendar month after the due date and at a higher level if you pay more than one calendar month after it. Line 6 adds interest for each month you are delinquent, until the tax is paid. If you pay on time, lines 5 and 6 stay blank or at zero.
The form sets no other deadline. Questions about timing can go to the TTC at (213) 893-7984 or [email protected].
Documents you need
- Supporting documents, itemized by adjustment, if you enter any gross receipts adjustment on line 2.
- A check payable to "Los Angeles County Treasurer and Tax Collector" if you remit payment by check, with your Business Name and Account Number written on it.
How to fill out Cannabis Business Tax Return – Retail Sales
Enter the reporting month
At the top, write the month you are reporting in the For Reporting Month field.
Enter business name and account number
Fill in Business Name and Account Number exactly as they appear on your CBT account; you also write them on your check.
Report gross receipts on line 1
Enter the total gross receipts for retail sales of cannabis and cannabis products for the month.
Enter adjustments on line 2
Enter any gross receipts adjustments, and attach supporting documents itemized by adjustment. Leave the line empty if you claim none.
Compute taxable gross receipts
Line 3: subtract line 2 from line 1.
Compute the tax on line 4
Multiply line 3 by the tax percentage printed on the form to get the total tax due.
Add penalty on line 5 if late
Only if you pay after the due date, multiply line 4 by the percentage the form gives for paying within one calendar month or beyond one calendar month.
Add interest on line 6 if late
Only 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 on line 7
Enter any refund(s) or credit(s) you are entitled to apply against the amount due.
Compute the total on line 8
Add lines 4, 5 and 6, then subtract line 7. This is the total amount due and payable.
Complete the certification
Sign and date the certification under penalty of perjury, then print your name and title and enter an email address and telephone number.
Review and download the completed PDF
Check the arithmetic on lines 3 to 8 and the attachments, 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 – Retail Sales
The form names 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 postmark must fall by the last day of the month following the reporting period.
- Paying by check: make it payable to "Los Angeles County Treasurer and Tax Collector" and write your Business Name and Account Number on the check so the account is credited properly.
- 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/.
The form prints no online portal, in-person option or status-check method. 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 makes the payment late and adds penalty and interest.
- Writing a check without the Business Name and Account Number, or payable to a different payee than "Los Angeles County Treasurer and Tax Collector".
- Entering gross receipts adjustments on line 2 without attaching supporting documents itemized by adjustment.
- Entering line 3 without subtracting line 2 from line 1.
- Using the wrong penalty level on line 5 instead of the one the form ties to paying within one calendar month or beyond one calendar month after the due date.
- Figuring interest on line 6 without multiplying line 4 by the monthly rate and the number of months delinquent.
- Forgetting to subtract line 7 refunds or credits from the total of lines 4, 5 and 6 on line 8.
- Leaving the reporting month, business name, account number or the signature block blank.
Frequently asked questions
What is the Cannabis Business Tax Return – Retail Sales?
It is the Los Angeles County Treasurer and Tax Collector's monthly computation form for the Cannabis Business Tax on retail sales of cannabis and cannabis products. You work from gross receipts on line 1 to the total amount due on line 8 and mail it with your payment.
When is the cannabis business tax payment due in Los Angeles County?
The payment is due, and 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 of the form.
Where do I mail the Los Angeles County 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 submission channel, so call (213) 893-7984 if you need to ask about another option.
How do I figure the total on this form?
Line 3 is line 1 minus line 2, line 4 is the tax on line 3, and line 8 is lines 4, 5 and 6 added together minus line 7. Lines 5 and 6 apply only when you pay after the due date.
What happens if I pay the cannabis business tax late?
You add a penalty on line 5 and interest on line 6. The penalty has one level if you pay within one calendar month after the due date and a higher level beyond that; interest runs by month until the tax is paid.
What do I attach if I claim gross receipts adjustments?
Attach supporting documents itemized by adjustment. The form asks for them next to line 2, where you enter the gross receipts adjustments that reduce line 1 to your taxable gross receipts.
How do I write the check for my cannabis business tax payment?
Make the check payable to "Los Angeles County Treasurer and Tax Collector" and write your Business Name and Account Number on it so the County credits your account properly.
Can I fill out the Cannabis Business Tax Return – Retail Sales online?
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 return or take payment; you mail it to the Treasurer and Tax Collector.
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