AB 2149,
as amended, Bonilla. begin deleteState Board of Equalization: state agencies: end deletebegin insertLegislative Analyst’s Office report:end insert collection ofbegin delete cashend delete payments: medical marijuana-related businesses.
Existing law, the Compassionate Use Act of 1996, an initiative measure enacted by the approval of Proposition 215 at the November 5, 1996, statewide general election, allows the use of marijuana for medical purposes. The Medical Marijuana Regulation and Safety Act provides for the licensure and regulation of commercial medical marijuana activity by various state entities, as specified.begin delete The Fee Collection Procedures Law, the violation of which is a crime, provides procedures for the collection of certain fees and surcharges.end delete
This bill wouldbegin delete authorize the State Board of Equalization to collect cash payments from medical marijuana-related businesses for other
state agencies, including the Department of Consumer Affairs and the Employment Development Department, if that state agency has entered into an agreement with the board. The bill would require the agreement to include specified provisions including that the board be reimbursed for the administrative costs of the collection, as specified, from the fund for which collection was authorized, upon appropriation by the Legislature.end deletebegin insert require the Legislative Analyst’s Office, in consultation with the Department of Justice, to conduct a study and provide a report to the Legislature on the most efficient and cost-effective manner for state entities to collect payments from medical marijuana-related businesses.end insert
The bill would require the board to administer and collect the payments in accordance with the Fee Collection Procedures Law. By expanding the application of the Fee Collection Procedures Law, the violation of which is a crime, this bill would impose a state-mandated local program.
end deleteThe California Constitution requires the state to reimburse local agencies and school districts for certain costs mandated by the state. Statutory provisions establish procedures for making that reimbursement.
end deleteThis bill would provide that no reimbursement is required by this act for a specified reason.
end deleteVote: majority.
Appropriation: no.
Fiscal committee: yes.
State-mandated local program: begin deleteyes end deletebegin insertnoend insert.
The people of the State of California do enact as follows:
begin insertSection 19318.1 is added to the end insertbegin insertBusiness and
2Professions Codeend insertbegin insert, to read:end insert
On or before January 1, 2018, the Legislative
4Analyst’s Office, in consultation with the Department of Justice,
5shall conduct a study and submit a report to the Legislature on
6the most efficient and cost-effective manner for state entities to
7collect payments from medical marijuana-related businesses.
Part 13.5 (commencing with Section 31001) is
9added to the Revenue and Taxation Code, to read:
10
This part shall be known, and may be cited, as the
15Medical Marijuana State Payment Collection Law.
(a) For purposes of this part, the references in the Fee
17Collection Procedures Law to “fee” shall include any fee, fine,
18penalty, or other charge required to be paid by a person that is a
P3 1medical marijuana-related business, and references to “feepayer”
2shall include a person required to pay those fees.
3(b) “State agency,” as used in this part, includes, but is not
4limited to, the following:
5(1) Department of Consumer Affairs.
6(2) Department of Food and Agriculture.
7(3) Department of Public Health.
8(4) Employment Development Department.
9(5) State Water Resources Control Board.
10(6) Franchise Tax Board.
(a) The board may enter into an agreement with a state
12agency to collect cash payments for any fee, fine, penalty, or other
13charge payable to the state agency by a person that is a medical
14marijuana-related business in accordance with provisions of this
15part.
16(b) The board shall collect fees, fines, penalties, and other
17charges if the board enters into an agreement with a state agency
18to make those collections. The agreement shall include the
19following:
20(1) A provision that the board be reimbursed for the
21administrative costs of the collection from the fund for which cash
22payments are collected,
upon appropriation of the Legislature.
23(2) A provision that the board transmit the collected moneys to
24the Treasurer to be deposited in the State Treasury to the credit of
25the fund for which collection was authorized.
26(3) A provision that describes the administrative costs the board
27will incur in carrying out the collection and administration, which
28costs shall not exceed ten percent of the moneys collected.
29(4) A savings clause that provides the board the authority to
30collect and to make refunds after the sunset date if a sunset date
31exists.
32(5) A provision that sets forth the due date for payment of the
33fee, fine, penalty, or other charge and return by the
feepayer.
34(c) The board shall administer and collect the payments
35authorized by an agreement made pursuant to this part pursuant
36to the Fee Collection Procedures Law (Part 30 (commencing with
37Section 55001)), except that Article 1.1 (commencing with Section
3855050) of Chapter 3 of that part shall not apply.
No reimbursement is required by this act pursuant to
40Section 6 of Article XIII B of the California Constitution because
P4 1the only costs that may be incurred by a local agency or school
2district will be incurred because this act creates a new crime or
3infraction, eliminates a crime or infraction, or changes the penalty
4for a crime or infraction, within the meaning of Section 17556 of
5the Government Code, or changes the definition of a crime within
6the meaning of Section 6 of Article XIII B of the California
7Constitution.
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