BILL NUMBER: AB 2149 AMENDED
BILL TEXT
AMENDED IN SENATE JUNE 22, 2016
AMENDED IN ASSEMBLY MAY 4, 2016
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 Code, relating to medical
marijuana. cannabis, and making an
appropriation therefor.
LEGISLATIVE COUNSEL'S DIGEST
AB 2149, as amended, Bonilla. State Board of Equalization:
counties: state agencies: collection of cash payments: medical
marijuana-related cannabis-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. exempts
from specified criminal penalties the possession or cultivation of
medical marijuana by patients and primary caregivers. 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 or a
county to collect cash payments from medical
marijuana-related cannabis-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. 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. 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. 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.
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.
This 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.
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 yes
. Fiscal committee: yes. State-mandated local program:
yes no .
THE PEOPLE OF THE STATE OF CALIFORNIA DO ENACT AS FOLLOWS:
SECTION 1. Part 13.5 (commencing with Section 31001) is added to
Division 2 of the Revenue and Taxation Code, to read:
PART 13.5. Medical Marijuana Cannabis
State Payment Collection Law
31001. This part shall be known, and may be cited, as the Medical
Marijuana Cannabis 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) The Department of Consumer Affairs.
(2) The Department of Food and Agriculture.
(3) The State Department of Public Health.
(4) The Employment Development Department.
(5) The State Water Resources Control Board.
(6) The Franchise Tax Board.
31002. All of the following definitions shall apply for purposes
of this part:
(a) "County" means a county and a city and county.
(b) "Regulatory fee" means a charge as defined in paragraph (3) of
subdivision (b) of Section 3 of Article XIII A of the California
Constitution.
(c) "State agency" means a state entity, as defined in Section
11000 of the Government Code, that administers any fee, fine,
penalty, or other charge payable by a medical cannabis-related
business. As used in this part, "state agency" includes, but is not
limited to, the following:
(1) The Department of Consumer Affairs.
(2) The Department of Food and Agriculture.
(3) The State Department of Public Health.
(4) The Employment Development Department.
(5) The State Water Resources Control Board.
(6) The Franchise Tax Board.
(7) The regional water boards described in Chapter 4 (commencing
with Section 13200) of Division 7 of the Water Code.
31003. (a) The board or a county 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
cannabis-related business in accordance with provisions of this
part.
(b) (1) 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: collections described in
subdivision (a).
(2) A county shall collect fees, fines, penalties, and other
charges 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 described in subdivision (a).
(c) (1) For the collection by the board or a county of regulatory
fees on the behalf of a state agency pursuant to an agreement
authorized by this part, the board or county shall be reimbursed for
its costs of collection from the funds or accounts which those
regulatory fees are to be deposited, not to exceed 10 percent of the
amounts collected. Notwithstanding Section 13340 of the Government
Code, there is hereby continuously appropriated to the board or
county an amount equal to the amount necessary for its costs of
collection of regulatory fees on the behalf of a state agency
pursuant to an agreement authorized by this part, not to exceed 10
percent of the amounts collected, from the funds or accounts which
those regulatory fees are to be deposited.
(2) 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 authorized by this part, the board or county
shall 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 percent of the amounts collected,
upon appropriation by the Legislature.
(d) (1) A state agency that enters into an agreement with the
board or a county pursuant to the authorization of this part may
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, which may include, but are not limited
to, the costs of processing and securing the cash payments, but shall
not exceed 10 percent of any amounts collected.
(2) The amount of the cash collection fee shall be determined by
the state agency and the board or county.
(3) A cash collection fee shall not be imposed pursuant to this
subdivision if the fine, penalty, or other charge already includes
amounts reasonably necessary to recover the collection costs of cash
payments.
(4) Any cash collection fees imposed shall be deposited into the
funds or accounts which the fine, penalty, or other charge to be
collected is deposited.
(5) This subdivision does not authorize a cash collection fee to
be imposed for the collection of a tax, as defined in Section 3 of
Article XIII A of the California Constitution.
(e) An agreement between the board or a county and a state agency
shall include all of the following:
(1) A provision that the board or county be reimbursed
for the administrative costs of the collection from the fund
for which cash payments are collected, upon appropriation of the
Legislature. funds or accounts which the fees, fines,
penalties, taxes, or other charges are otherwise required by law to
be deposited, and shall specify whether that reimbursement is
continuously appropriated or made upon appropriation by the
Legislature, as described in subdivision (c).
(2) A provision that the board or county 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. funds or accounts which the fees, fines,
penalties, taxes, or other charges are otherwise required
by law to be deposited.
(3) A provision that describes the administrative costs the board
or county will incur in carrying out the
collection and administration, collection, which
costs shall not exceed 10 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.
(4) If the state agency decides to impose a cash collection fee
pursuant to subdivision (d), the amount of the cash collection fee
and how that amount was determined by the state agency and the board
or county.
(5) Any other provisions the board or county and state agency
determines is necessary to properly implement the collection of the
fees, fines, penalties, taxes, or other charges.
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.