Cannabis Business Tax

Cannabis Business Tax is collected by the Mono County Tax Collector’s Office on all commercial cannabis businesses. 

Retail Sales/Gross Receipts:

Tax Returns and Payments must be received in the Tax Collector’s Office no later than the last day of the month following the close of the calendar quarter, Postmarks will not be accepted.

• 1st Quarter: July 1 through September 30
• 2nd Quarter: October 1 through December 31
• 3rd Quarter: January 1 through March 31
• 4th Quarter: April 1 through June 30

Cultivators:

Quarterly Tax Returns must be received in the Tax Collector’s Office no later than the last day of the month following the close of the calendar quarter, Postmarks will not be accepted. Annual Tax Return and Payment must be received in the Tax Collector’s Office no later than January 31, of each year, Postmarks will not be accepted.

• 1st Quarter: January 1 through March 31
• 2nd Quarter: April 1 through June 30
• 3rd Quarter: July 1 through September 30
• 4th Quarter: October 1 through December 31

Cannabis Business Tax – Ordinance No. 18-02 adopted on March 9, 2018, added Chapter 3.30 (Cannabis Business Tax) to Title 3 of the Mono County Code. Voters approved Measure D and the ordinance became effective July 1, 2018.

For information about applying for a Cannabis Use and Operation Permit, please visit the Community Development Department's Webpage.

For information about applying for a Mono County Business License, please visit our Business License Page. We recommend not applying for your Business License until your Use and Operation Permits are approved.