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Title: 3 - Revenue and Finance

Chapter: 09 - Del Norte Cannabis Tax Ordinance

Section: 50 - Cannabis Cultivation Tax

A. A cultivator shall pay an annual tax of one dollar per square foot of permitted outdoor cultivation area, and 3 dollars per square foot of permitted indoor cultivation area. Payment of this tax shall be a condition of any permit or authorization issued by the County of Del Norte for the cultivation of cannabis, and shall be remitted to the tax collector within 30 days of the issuance of the permit or authorization. The tax shall be on the privilege of possessing the permit or authorization, and shall be due regardless of whether cannabis is actually cultivated.
B. Any person required to be licensed to cultivate cannabis under Division 10 of Business and Professions Code, who cultivates cannabis without a license, is liable for all taxes imposed by this section. The tax shall be imposed based on the square footage of the license type the cultivator would need in order to cultivate cannabis legally.
C. A cultivator who has not paid the tax imposed by this section shall not be considered to be in compliance with county regulations for purposes of applying for a state license. However, if after paying the taxes, the cultivator fails to obtain a state license, the cultivator may apply to the tax collector for a refund of the taxes paid. The tax collector shall refund the taxes, without interest, less an administrative fee not to exceed five percent.