AB 2149,
as amended, Bonilla. State Board of Equalization:begin insert counties:end insert state agencies: collection of cash payments: medicalbegin delete marijuana-relatedend deletebegin insert cannabis-relatedend insert 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,begin delete allows the use of marijuana for medical purposes.end deletebegin insert end insertbegin insertexempts from specified criminal penalties the possession or cultivation of medical marijuana by patients and primary caregivers.end insert 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 would authorize the State Board of Equalizationbegin insert or a countyend insert to collect cash payments from medicalbegin delete marijuana-relatedend deletebegin insert cannabis-relatedend insert businesses forbegin delete otherend delete state agencies, including the Department of Consumer Affairs and the Employment Development Department, if that state agency has entered into an agreement with thebegin delete board.end deletebegin insert board or county. This bill would require a county to collect only if both the board of
supervisors of the county and the county tax collector or county treasurer-tax collector approves of entering into an agreement with a state agency to make those collections.end insert The bill would require the agreement to include specified provisions, including that the boardbegin delete 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 or county transmit the collected moneys to the Treasurer to be deposited in the State Treasury to the credit of the funds or accounts which the fees, fines, penalties, or other charges are otherwise required by law to be deposited, as specified.end insert
For the collection by the board or a county of regulatory fees on the behalf of a state agency pursuant to an agreement, this bill would continuously appropriate to the board or county an amount equal to the amount necessary for its costs of collection, not to exceed 10% of the amounts collected, from the funds or accounts which those regulatory fees are to be deposited. For the collection by the board or a county of fines, penalties, taxes, or other charges on the behalf of a state agency pursuant to an agreement, the bill would require the board or county to be reimbursed for its costs of collection from the funds or accounts which those fines, penalties, taxes, or other charges are to be deposited, not to exceed 10% of the amounts collected, upon appropriation by the Legislature.
end insertbegin insertThis bill would also allow a state agency that enters into an agreement with the board or a county to impose a cash collection fee in an amount reasonably necessary to recover the collection costs to be incurred by the board or county in dealing with cash payments, not to exceed 10% of any amounts collected. The bill would require the cash collection fee to be determined by the state agency and the board or county, and would require any cash collection fees to be deposited into the funds or accounts which the fine, penalty, or other charge to be collected is deposited.
end insertThe 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: begin deleteno end deletebegin insertyesend insert.
Fiscal committee: yes.
State-mandated local program: begin deleteyes end deletebegin insertnoend insert.
The people of the State of California do enact as follows:
Part 13.5 (commencing with Section 31001) is
2added to Division 2 of the Revenue and Taxation Code, to read:
3
This part shall be known, and may be cited, as the
8Medicalbegin delete Marijuanaend deletebegin insert Cannabisend insert State Payment Collection Law.
(a) For purposes of this part, the references in the Fee
10Collection Procedures Law to “fee” shall include any fee, fine,
11penalty, or other charge required to be paid by a person that is a
12medical marijuana-related business, and references to “feepayer”
13shall include a person required to pay those fees.
14(b) “State agency,” as used in this part, includes, but is not
15limited to, the following:
16(1) The Department of Consumer Affairs.
17(2) The Department of Food and Agriculture.
18(3) The State Department of Public Health.
19(4) The Employment Development Department.
20(5) The State Water Resources Control Board.
21(6) The Franchise Tax Board.
All of the following definitions shall apply for purposes
23of this part:
24
(a) “County” means a county and a city and county.
25
(b) “Regulatory fee” means a charge as defined in paragraph
26(3) of subdivision (b) of Section 3 of Article XIII A of the California
27Constitution.
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(c) “State agency” means a state entity, as defined in Section
211000 of the Government Code, that administers any fee, fine,
3penalty, or other charge payable by a medical cannabis-related
4business. As used in this part, “state agency” includes, but is not
5limited to, the following:
6
(1) The Department of Consumer Affairs.
7
(2) The Department of Food and Agriculture.
8
(3) The State Department of Public Health.
9
(4) The Employment Development Department.
10
(5) The State Water Resources Control Board.
11
(6) The Franchise Tax Board.
12
(7) The regional water boards described in Chapter 4
13(commencing with Section 13200) of Division 7 of the Water Code.
(a) The boardbegin insert or a countyend insert may enter into an agreement
15with a state agency to collect cash payments for any fee, fine,
16penalty, or other charge payable to the state agency by a person
17that is a medicalbegin delete marijuana-relatedend deletebegin insert cannabis-relatedend insert business in
18accordance with provisions of this part.
19(b) begin insert(1)end insertbegin insert end insertThe
board shall collect fees, fines, penalties, and other
20charges if the board enters into an agreement with a state agency
21to make thosebegin delete collections. The agreement shall include the begin insert collections described in subdivision (a).end insert
22following:end delete
23
(2) A county shall collect fees, fines, penalties, and other charges
24only if both the board of supervisors of the county and the county
25tax collector or county treasurer-tax collector approves of entering
26into an agreement with a state agency to make those collections
27described in subdivision (a).
28
(c) (1) For the collection by the board or a county of regulatory
29fees on the behalf of a state agency pursuant to an agreement
30authorized by this part, the board or county shall be reimbursed
31for its costs of collection from the funds or accounts which those
32regulatory fees are to be deposited, not to exceed 10 percent of
33the amounts collected. Notwithstanding Section 13340 of the
34Government Code, there is hereby continuously appropriated to
35the board or county an amount equal to the amount necessary for
36its costs of collection of regulatory fees on the behalf of a state
37agency pursuant to an agreement authorized by this part, not to
38exceed 10 percent of the amounts collected, from the funds or
39accounts which those regulatory fees are to be deposited.
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(2) For the collection by the board or a county of fines,
2penalties, taxes, or other charges on the behalf of a state agency
3pursuant to an agreement authorized by this part, the board or
4county shall be reimbursed for its costs of collection from the funds
5or accounts which those fines, penalties, taxes, or other charges
6are to be deposited, not to exceed 10 percent of the amounts
7collected, upon appropriation by the Legislature.
8
(d) (1) A state agency that enters into an agreement with the
9board or a county pursuant to the authorization of this part may
10impose a cash collection fee in an amount reasonably necessary
11to recover the collection costs to be incurred by the board or county
12in dealing with cash payments, which may include, but are not
13limited to, the costs of processing and securing the cash
payments,
14but shall not exceed 10 percent of any amounts collected.
15
(2) The amount of the cash collection fee shall be determined
16by the state agency and the board or county.
17
(3) A cash collection fee shall not be imposed pursuant to this
18subdivision if the fine, penalty, or other charge already includes
19amounts reasonably necessary to recover the collection costs of
20cash payments.
21
(4) Any cash collection fees imposed shall be deposited into the
22funds or accounts which the fine, penalty, or other
charge to be
23collected is deposited.
24
(5) This subdivision does not authorize a cash collection fee to
25be imposed for the collection of a tax, as defined in Section 3 of
26Article XIII A of the California Constitution.
27
(e) An agreement between the board or a county and a state
28agency shall include all of the following:
29(1) A provision that the boardbegin insert or countyend insert be reimbursed for the
30administrative costs of the collection from thebegin delete fund for which cash
31payments are collected, upon
appropriation of the Legislature.end delete
32
begin insert funds or accounts which the fees, fines, penalties, taxes, or other
33charges are otherwise required by law to be deposited, and shall
34specify whether that reimbursement is continuously appropriated
35or made upon appropriation by the Legislature, as described in
36subdivision (c).end insert
37(2) A provision that the boardbegin insert or countyend insert transmit the collected
38moneys to the Treasurer to be deposited in the State Treasury to
39the credit of thebegin delete fund for which collection was authorized.end deletebegin insert funds
P6 1or accounts which the fees, fines,
penalties, taxes, or other charges
2are otherwise required by law to be deposited.end insert
3(3) A provision that describes the administrative costs the board
4begin insert or countyend insert will incur in carrying out thebegin delete collection and begin insert collection,end insert which costs shall not exceed 10 percent
5administration,end delete
6of the moneys collected.
7(4) A savings clause that provides the board the authority to
8collect and to make refunds after the sunset date if a sunset date
9exists.
10(5) A provision that sets forth the due date for payment of the
11fee, fine, penalty, or other charge and return by the feepayer.
12(c) The board shall administer and collect the payments
13authorized by an agreement made pursuant to this part pursuant
14to the Fee Collection Procedures Law (Part 30 (commencing with
15Section 55001)), except that Article 1.1 (commencing with Section
1655050) of Chapter 3 of that part shall not apply.
17
(4) If the state agency decides to impose a cash collection fee
18pursuant to subdivision (d), the amount of the cash collection fee
19and how that amount was determined by the state agency and the
20board or county.
21
(5) Any other provisions the board or county and state agency
22determines is necessary to properly implement the collection of
23the fees, fines, penalties, taxes, or other charges.
No reimbursement is required by this act pursuant to
25Section 6 of Article XIII B of the California Constitution because
26the only costs that may be incurred by a local agency or school
27district will be incurred because this act creates a new crime or
28infraction, eliminates a crime or infraction, or changes the penalty
29for a crime or infraction, within the meaning of Section 17556 of
30the Government Code, or changes the definition of a crime within
31the meaning of Section 6 of Article XIII B of the California
32Constitution.
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