Marijuana Cultivation Facility Excise Tax

In November 2015, Ouray County voters approved a 5% Marijuana Excise Tax on all licensed marijuana cultivation facilities in Ouray County. The excise tax is levied on the sale or transfer of all unprocessed retail marijuana produced by licensed cultivation facilities in Ouray County. The 5% marijuana excise tax is collected in the same manner as the excise tax calculation for the State of Colorado, using the average market rate for flower, trim, immature plants, whole wet plants, and seeds as determined by the Colorado Department of Revenue. 

Remittance of the 5% Marijuana Excise Tax shall be paid to Ouray County by the 20th day of the month, reporting sales or transfers for the previous month (i.e. payments and reports are due on June 20th, reporting sales and transfers for May). If the 20th falls on a weekend or holiday, the due date is the next business day. A reporting form must be filed with Ouray County even if no sales or transfers were made during the month, or if no excise tax is due for the period. Please note: you must also submit a copy of your Colorado State Department of Revenue Reporting Form to Ouray County. Late payments shall be assessed a penalty of $200 per day for each day the payment is made after the due date, unless specifically excused by the County Administrator. Failure to pay the excise tax is grounds for immediate suspension or revocation of the County license for the cultivation facility. 

Questions concerning submittal of the reporting form and payment may be directed to the Ouray County Administrator at (970) 325-7263.

Marijuana Cultivation Submittal Requirements: 

• Completed Ouray County Marijuana Excise Tax Form - 04-01-2023 - 06-30-2023
• Copy of Colorado Department of Revenue Retail Marijuana Excise Tax Form
• Excise Tax Payment (if applicable) (cash, check, or cashier's check)
• Due Date: 20th day of every month (if the 20th falls on a weekend or holiday, the due date is the next business day)