On Tuesday, Dec. 9, the Humboldt County Board of Supervisors approved an extension for Measure S tax payments for cannabis permit holders already enrolled in a payment plan. 

Those who have entered into a payment plan may pay their total cannabis tax bill, including 2025 taxes, in four equal payments over four years (2026-2029). Each payment must be 25% of the total amount due and must be paid by the end of each year, through 2029.

To remain eligible on a year-by-year basis, applicants and permit holders must stay current with this four-year payment plan. If a required 25% payment is not made by the end of any year, the applicant or permit holder will enter the permit suspension and revocation process.

Those who did not enter into a payment plan by the April 3, 2025 deadline do not qualify for the extended deadline. 

Background

The original March 31, 2024 deadline was set by the Board of Supervisors in October 2023 to address $18 million in unpaid Measure S taxes and $2.4 million in outstanding Planning & Building Department processing fees. Cannabis permit holders were required to pay processing and inspection fees and enroll in a payment plan for Measure S taxes by March 31, 2024. Those who complied were granted until March 31, 2025, to pay their balances, with noncompliance risking permit suspension or revocation.

On Tuesday, March 25, the Humboldt County Board of Supervisors approved an extension for Measure S tax payments from March 31 to Dec. 31, for permit holders already enrolled in a payment plan. Those who had not yet enrolled in a payment plan were asked to so by April 3 to qualify for the extended deadline.

Those who did not enter into a payment plan by April 3 have until Dec. 31 to pay their past due Measure S taxes in full.

Under the Board’s current direction, the Humboldt County Planning & Building Department will begin revocation proceedings on after Jan. 1, 2026 for cannabis permit holders and applicants who owe Measure S taxes and have not entered into a payment plan with the county.

How to Pay Measure S Taxes and Cannabis Cultivation Permitting Fees

Humboldt County cannabis permit holders may pay their permit or application fees by calling 707-445-7541 or in person at the Humboldt County Planning & Building Department Office, located at 3015 H St. in Eureka. Payment plans are not available for permit or application fees.

To pay your Measure S taxes, call 707-476-2450 or visit the Humboldt County Treasurer Tax Collector’s Office, located at 825 Fifth St. in Room 125 in Eureka.

For more information, please contact the Humboldt County Planning & Building Department at 707-445-7541 or the Humboldt County Treasurer-Tax Collector’s Office at 707-476-2450.