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1. What is Marijuana Excise Tax?

Retail marijuana is subject to a 3% excise tax on the average market price of retail marijuana. The excise tax is imposed on the first sale or transfer from a retail marijuana cultivation facility to a retail marijuana store, retail marijuana product manufacturing facility or to another retail marijuana cultivation facility. The tax shall be calculated on the basis of the category of the retail marijuana product (I.e., Flower, Trim, or Immature Plant) being sold or transferred. This tax was 1% in 2016 and increased to 2% in 2017 and then increased to 3% in 2018 and years following.

2. When is my Excise Tax due?

Excise Tax Returns and payments are due the 20th of the month for transfers that occurred in the previous month. If the 20th falls on a weekend or Holiday when the Excise Tax office is closed, the due date is the next business day. Please refer to the Remittance Schedule

2020 Excise Tax Remittance Schedule (PDF)

3. If I have no Excise Tax liability, do I still need to file a return?

Yes, a Zero Excise Tax Return Form still needs to be submitted by the due date, even if there are no retail cultivation transfers for the month.

4. Is Medical Marijuana subject to Excise Tax?

No, only Retail Marijuana is subject to Excise Tax.

5. Is a postmark acceptable for meeting the return due date?

NO, the Excise Tax Return Form must be received in the Excise Tax office by the time-date requirements set forth. A postmark on a mailed return does not meet the due date requirement.

6. Avoiding Common Mistakes on Return Forms

Make sure the proper month and year is listed and reported.
Weights transferred do NOT include transfers to testing facilities.
Report weights to 4 decimal places.
Enter 0 in all fillable fields where values are zero.
Excise Tax can only be imposed once.

7. When is the Excise Tax office open?

The Excise Tax office is open Monday through Friday, 8:00 am - 5:00 pm, except on Holidays when offices are closed, refer to the Remittance Schedule for days the Excise Tax office is closed, Excise Tax Remittance Schedule

Excise Tax Remittance Schedule

8. What if I can not make it to the Excise Tax office during regular hours?

Tax returns and payments by check, money order or certified check may be mailed to:

Pueblo West Metropolitan District

Attn:  Excise Tax

P.O. Box 7005

Pueblo West, CO  81007

9. What happens if I do not file on time?

There will be an additional 10% penalty due on the amount not remitted on time. In addition, a Deficiency Letter will be mailed to you. You will have 10 days to respond to the Deficiency Letter. If you do not respond within 10 days, a Default Notice will be mailed and you will also be subject to a Mandatory Audit at your expense.

10. What types of payment are accepted?

Cash, money order, personal check, or certified check.

11. What do I do when I have a change of key staff, email or phone number?

Either call the Excise Tax office with the new information or indicate the change(s) on the next Excise Tax Return Form.

Remember, if there is a problem with your Return Form, someone from the Excise Tax office will need to contact you so the most current contact information is always needed.

12. Are there Marijuana Excise Taxes payable to the State of Colorado?

Yes, the State of Colorado collects a Marijuana Excise Tax. Please refer to the State of Colorado's Taxation Division website for more information, Colorado Taxation Division

13. Are there Marijuana Excise Taxes payable to Pueblo County?

Yes, Pueblo County also collects a Marijuana Excise Tax. Please refer to the Pueblo County Government's website for more information, Pueblo County Marijuana Excise Tax

14. Where do I pay my Excise Tax?

Payments can be made in person at the Pueblo West Metropolitan District Administrative Offices located at: 781 East Industrial Boulevard Pueblo West, CO 81007, or by mail to P.O. Box 7005, Pueblo West, CO  81007.