BILL NUMBER: AB 2149 AMENDED
BILL TEXT
AMENDED IN ASSEMBLY APRIL 26, 2016
AMENDED IN ASSEMBLY MARCH 17, 2016
INTRODUCED BY Assembly Member Bonilla
FEBRUARY 17, 2016
An act to add Part 13.5 (commencing with Section 31001)
to Division 2 of the Revenue and Taxation and repeal
Section 19318.1 of the Business and Professions Code, relating
to medical marijuana.
LEGISLATIVE COUNSEL'S DIGEST
AB 2149, as amended, Bonilla. State Board of
Equalization: state agencies: Legislative Analyst's
Office report: collection of cash 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.
The Fee Collection Procedures Law, the violation of which is a crime,
provides procedures for the collection of certain fees and
surcharges.
This bill would 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.
require the Legislative Analyst's Office, in consultation with the
Department of Justice, to condu ct 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.
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.
The 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.
This bill would provide that no reimbursement is required by this
act for a specified reason.
Vote: majority. Appropriation: no. Fiscal committee: yes.
State-mandated local program: yes no .
THE PEOPLE OF THE STATE OF CALIFORNIA DO ENACT AS FOLLOWS:
SECTION 1. Section 19318.1 is added to the
Business and Professions Code , to read:
19318.1. On or before January 1, 2018, the Legislative Analyst's
Office, in consultation with the Department of Justice, shall conduct
a study and submit a report to the Legislature on the most efficient
and cost-effective manner for state entities to collect payments
from medical marijuana-related businesses.
SECTION 1. Part 13.5 (commencing with Section
31001) is added to the Revenue and Taxation Code, to read:
PART 13.5. Medical Marijuana State Payment Collection Law
31001. This part shall be known, and may be cited, as the Medical
Marijuana State Payment Collection Law.
31002. (a) For purposes of this part, the references in the Fee
Collection Procedures Law to "fee" shall include any fee, fine,
penalty, or other charge required to be paid by a person that is a
medical marijuana-related business, and references to "feepayer"
shall include a person required to pay those fees.
(b) "State agency," as used in this part, includes, but is not
limited to, the following:
(1) Department of Consumer Affairs.
(2) Department of Food and Agriculture.
(3) Department of Public Health.
(4) Employment Development Department.
(5) State Water Resources Control Board.
(6) Franchise Tax Board.
31003. (a) The board may enter into an agreement with a state
agency to collect cash payments for any fee, fine, penalty, or other
charge payable to the state agency by a person that is a medical
marijuana-related business in accordance with provisions of this
part.
(b) The board shall collect fees, fines, penalties, and other
charges if the board enters into an agreement with a state agency to
make those collections. The agreement shall include the following:
(1) A provision that the board be reimbursed for the
administrative costs of the collection from the fund for which cash
payments are collected, upon appropriation of the Legislature.
(2) A provision that the board transmit the collected moneys to
the Treasurer to be deposited in the State Treasury to the credit of
the fund for which collection was authorized.
(3) A provision that describes the administrative costs the board
will incur in carrying out the collection and administration, which
costs shall not exceed ten percent of the moneys collected.
(4) A savings clause that provides the board the authority to
collect and to make refunds after the sunset date if a sunset date
exists.
(5) A provision that sets forth the due date for payment of the
fee, fine, penalty, or other charge and return by the feepayer.
(c) The board shall administer and collect the payments authorized
by an agreement made pursuant to this part pursuant to the Fee
Collection Procedures Law (Part 30 (commencing with Section 55001)),
except that Article 1.1 (commencing with Section 55050) of Chapter 3
of that part shall not apply.
SEC. 2. No reimbursement is required by this
act pursuant to Section 6 of Article XIII B of the California
Constitution because the only costs that may be incurred by a local
agency or school district will be incurred because this act creates a
new crime or infraction, eliminates a crime or infraction, or
changes the penalty for a crime or infraction, within the meaning of
Section 17556 of the Government Code, or changes the definition of a
crime within the meaning of Section 6 of Article XIII B of the
California Constitution.