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Title: 3 - Revenue and Finance

Chapter: 09 - Del Norte Cannabis Tax Ordinance

Section: 30 - Retail Cannabis Tax

A. A retailer of adult-use cannabis shall pay a tax, in an amount which shall be set by resolution of the Board of Supervisors, of not less than two nor more than six percent of each dollar of its gross receipts. A retailer of medicinal cannabis shall not be subject to this tax.
B. Each retailer of adult-use cannabis shall, on or before the last day of the month following the close of each calendar quarter, submit a return to the tax collector declaring the amount of its gross receipts. At the time the return is filed, the full amount of the tax shall be remitted to the tax collector.
C. Timely remittance of the tax imposed by this section shall be a condition of any permit or other authorization issued by the county, and failure to remit the tax shall result in the revocation of the permit or authorization, and notification to the state licensing authority of such revocation, pursuant to Business and Professions Code ยง26200(c).
D. It shall be the duty of every retailer of adult-use cannabis to keep and preserve, for a period of three years, all records as may be necessary to determine the amount of tax owed to the county, which records the tax collector shall have a right to inspect at all reasonable times.