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Humboldt County Cannabis Excise Tax Billing Information

Measure S imposes a general tax on the "entitlement" to cultivate commercial marijuana or cannabis within the unincorporated area of the County of Humboldt. The initial maximum annual tax rate is one dollar per square foot of cultivation area for outdoor cultivation, two dollars per square foot of cultivation area for mixed light cultivation and three dollars per square foot of cultivation area for indoor cultivation. 

Cannabis Excise Tax Bills are generated, mailed, and collected by the Treasurer-Tax Collector.

Billing information is provided by the Planning and Building Department and based on approved permits.

Information from approved permits included on the bill:

  • Property Owner’s name and mailing address
  • Assessor’s Parcel Number
  • Permit number
  • Type of Grow
  • Square footage of permitted grow area
  • Amount of tax to be charged based on permitted grow area

The first billing cycle for approved permit holders will be mailed in March with two installments. The first installment will be due April 1st, delinquent after April 30th. The second installment will be due November 1st, delinquent after November 30th.

The second billing cycle will be mailed in October and will include all permits approved since the March billing cycle. The October billing cycle has one installment due November 1st, delinquent after November 30th.

All permits approved between October and December (of 2017) will be billed in January (2018) of the following calendar year (for the full amount of approved cultivation area in 2017). The January billing cycle has one installment due February 1st, delinquent after February 28th or 29th if it is a leap year. Cultivators will be taxed for the 2018 billing cycle in two installments (March and November). 

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Natalynne DeLapp-Hinton