Retail Marijuana Tax

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Definition (4.04.135): Retail marijuana means all parts of the plant of the genus cannabis whether growing or not, the seeds thereof, the resin extracted from any part of the plant, and every compound, manufacture, salt, derivative, mixture, or preparation of the plant, its seeds, or its resin, including marijuana concentrate. "Retail marijuana" does not include industrial hemp, nor does it include fiber produced from the stalks, oil, cake made from the seeds of the plant, sterilized seed of the plant that is incapable of germination, or the weight of any other ingredient combined with marijuana to prepare topical or oral administrations, food, drink, or other product.

Overview of the Special Retail Marijuana Tax

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Sales & Use Tax/Special Marijuana Tax Obligation

Marijuana Sales will have an obligation to collect and remit City of Longmont Sales and Use Tax as well as an obligation to collect and remit City of Longmont Special Retail Marijuana Tax.

Sales and Use Tax 3.53%

Marijuana Sales businesses have an obligation to collect and remit to the City of Longmont SALES AND USE TAX on the sales of all marijuana products both Retail and Medical.
Marijuana Sales & Use Tax for the City of Longmont may be filed:
- by downloading the hard copy form [Excel] and submit payment with a check
- by using an online form found on the City's Munirevs website

Special Retail Marijuana Tax 3%

Example of a Marijuana Tax Return Document The City of Longmont requires that a special Retail Marijuana tax of 3% be collected, reported and paid for Retail Marijuana sales located in the City of Longmont.

NOTE: Do NOT combine Sales & Use Tax with Special Retail Marijuana Tax.

Retail Marijuana Sales also has an obligation to collect and remit to the City of Longmont Special Retail Marijuana Tax on the sales of Retail Marijuana products only.

Special Retail Marijuana Tax forms are bright orange forms mailed to the business once the Sales and Use Tax License is issued.
Please File your Special Retail Marijuana Tax on the bright orange forms provided.
Special Retail Marijuana Tax must be filed and paid separately from your City of Longmont Sales & Use Tax.