Medical Marijuana Collectives - Annual Business Tax Affidavit Requirements

Medical Marijuana Collective Amendment

The City Council passed Ordinance No. 184135, effective January 22, 2016. This ordinance amends Subsection (b) of Section 21.50 of the Los Angeles Municipal Code (LAMC) to require all medical marijuana collectives to attest to compliance with Proposition D. Every medical marijuana collective taxed under LAMC Section 21.50 will be required to remit a completed and signed medical marijuana collective annual Business Tax affidavit by March 31, 2016. The annual Business Tax renewal is due on February 29, 2016. The completed and signed affidavit must be submitted in person to the Office of Finance by one of the following, as applicable: 1) Individual owner; 2) Partner; 3) Officer of the corporation, with office held specified; 4) Member of the LLC; or 5) Manager of the LLC.

Please note that it is the responsibility of the medical marijuana collective and the individual submitting the affidavit in person to accurately represent to the Office of Finance as to whether the medical marijuana collective complies with Proposition D. The representative submitting the affidavit in person will be required to provide government issued identification that will be copied and retained by the Office of Finance as part of the annual affidavit submittal process.

The completed affidavit must be submitted by March 31, 2016 in person to one of the following Office of Finance branch offices:

City Hall – 200 N. Spring St., Room 101 Los Angeles, CA 90012
Van Nuys – 6262 Van Nuys Blvd., Suite 110 Van Nuys, CA 91401
West Los Angeles – 1828 Sawtelle Blvd., Room 102 Los Angeles, CA 90025

Subsequent to the March 31, 2016 date, the Office of Finance will issue an updated Business Tax Registration Certificate (BTRC) to those businesses that submitted their annual renewal, submitted a completed affidavit attesting to compliance with Proposition D, and remitted payment.

For additional information please click on the links below: