The following is a press release issued by the Mendocino County Cannabis Department:
Mendocino Cannabis Department has received approval to apply tax waivers towards delinquent taxes beginning Monday, June 20, 2022.
Announcement – LEEP Waivers May Now Be Used To Pay Delinquent Local Cannabis Business Taxes
As of Monday, June 20, 2022, LEEP Waivers may be applied to delinquent local cannabis business taxes, so long as the taxable party first pays all penalties and interest accrued to date. To be eligible to use a LEEP Waiver for the purposes of paying delinquent local cannabis business taxes, you must be LEEP Certified.
Please note that 2021 true ups were due on May 31, 2022. Delinquent 2021 true ups became subject to a 10% penalty and monthly 1.5% interest as of June 1, 2022. Those who fail to pay the 2021 true up amount and penalty by June 30, 2022, will be subject to an additional 25% penalty and additional 1.5% interest on July 1, 2022.
LEEP Certified persons wishing to use the waiver program to pay delinquent local cannabis business taxes must bring their LEEP Certification letter to the Treasurer Tax Collector’s office and pay all interest and penalties associated with the delinquency.
TTC staff will provide the certified person with a statement showing that all penalties and interest have been paid. This statement should then be brought to the County of Mendocino Cannabis Department, along with the LEEP Certification letter for assistance with processing the LEEP Waiver.
LEEP Waivers may be submitted electronically by emailing the TTC statement showing that all penalties and interest have been paid, along with the tax payer’s LEEP Certification letter, and a completed LEEP Tax Waiver form to firstname.lastname@example.org.
LEEP Tax Waiver Forms can be found HERE, on the Cannabis Program’s Forms and Resources Page, in the LEEP Waiver Forms section.
Once complete, turn in all listed materials to the Mendocino Cannabis Department by emailing email@example.com or coming into the office during office hours. Office hours are 10AM to 4PM, Monday through Friday (except 12P-1P).
Please contact the department via phone (707-234-6680) or email if you have any questions regarding the tax waivers.