Cannabis Compliance

UPDATE: Cannabis Excise Tax Due Dates (Based on City's Fiscal Year)

Quarter Reporting Period Period End Date Due Date
3rd Quarter January-March March 31 April 30
4th Quarter April-June June 30 July 31
1st Quarter July-September September 30 October 31
2nd Quarter October-December December 31 January 31

Effective November 1, 2020, tax remittance forms and payments are due quarterly.

3.60.100 Renewals.
It shall be the responsibility of each Cannabis Permitee to renew its Cannabis Permit annually and to pay the Cannabis Excise Tax or Voluntary Contribution for all periods business is conducted. No Cannabis Permit shall be renewed until the Cannabis Permitee has paid in full all delinquent Cannabis Excise Taxes or Voluntary Contributions, including accrued interest and applicable penalties, to the City Manager's Designee.

Key Areas of Cannabis ComplianceNote: Failure to comply with Adelanto Municipal Code will result in the revocation of local and State permits.

Excise Tax Returns are a requirement for all active cannabis operations within the City of Adelanto. Returns with payment are required to be submitted by the 15th of each month following the month of activity. Tax forms can be downloaded using the following links:

Retail & Special Events 3% EFFECTIVE 11/1/2020
Cultivation & Nursery Square Footage Calculation Tax Return
Manufacturing, Distribution & Testing Gross Receipts Tax Return 3% EFFECTIVE 11/1/2020
Non-Storefront Delivery Tax Return 3% EFFECTIVE 11/1/2020
All cannabis permits are to be renewed annually. Please make an appointment with the Planning Department ( to submit your renewal application. Please download an application using the following link: 
Business licenses are to be renewed annually. You should receive an email reminder to renew. If you do not already have a Business License with the City of Adelanto, please download the application here: Business License Application
You must have a Certificate of Occupancy to begin your cannabis operation. If you have any questions regarding your business Certificate of Occupancy, please contact building and safety department 760-246-2300 extension 11154.
Now that you're operating, what happens next? 

  1. Pay quarterly cannabis excise taxes.
  2. Renew permit annually.
  3. Renew business license annually.
  4. Maintain a good relationship with City compliance staff.
  5. Comply with annual audit requirements and requests for information.
Approved Cannabis Excise Tax Ordinance
Subscribe to the City of Adelanto's Cannabis Compliance YouTube Chanel for links and updates on recent meetings and news.


Document (1)

The City of Adelanto's GIS Map is now available for self-verification!

Document (2)

Cannabis Event One sheet

Document (3)