Cultivators will be mailed an annual tax bill in July that is due in two installments. The 1st installment will be due August 1st and is delinquent after August 30th. The 2nd installment will be due December 1st and is delinquent after December 30th. Cultivators issued permits not covered in the annual tax bill will receive an off-cycle bill.
If you do not intend to cultivate in a calendar year you must file a declaration of non-cultivation by June 15th of that year. This forms certifies that you are opting out of all cannabis cultivation as defined by Lake County Code Section 18.49. This indicates that you have not and will not engage in cannabis cultivation activities.
By filing this form you will not have to pay taxes for that year. Please return the form to the Administrative Office at the address indicated or via e-mail to [email protected]. Notification will then be made to involved entities, including Community Development and the Tax Collector. If you have any questions regarding this process please contact Patrick Sullivan at 707-263-2580.
If you have questions regarding cannabis cultivation and the necessary steps please contact the Community Development Department. A link to their website and the County’s zoning ordinance can be found below.