SB 1116, as introduced, McGuire. Medical marijuana: tax.
Existing law, the Medical Marijuana Regulation and Safety Act, establishes the licensing and regulation of medical marijuana. The act authorizes a county to impose a tax on the privilege of cultivating, dispensing, producing, processing, preparing, storing, providing, donating, selling, or distributing medical cannabis or medical cannabis products by a licensee.
This bill would eliminate the specification that the imposition of tax applies only to a licensee.
Vote: majority. Appropriation: no. Fiscal committee: no. State-mandated local program: no.
The people of the State of California do enact as follows:
Section 19348 of the Business and Professions
2Code is amended to read:
(a) (1) A county may impose a tax on the privilege of
4cultivating, dispensing, producing, processing, preparing, storing,
5providing, donating, selling, or distributing medical cannabis or
6medical cannabisbegin delete products by a licensee operating pursuant to this begin insert products.end insert
7chapter.end delete
8(2) The board of supervisors shall specify in the ordinance
9proposing the tax the activities subject to the tax, the applicable
P2 1rate or rates, the method of apportionment, if necessary, and the
2manner of collection of the tax. The tax may be imposed for general
3governmental purposes or
for purposes specified in the ordinance
4by the board of supervisors.
5(3) In addition to any other method of collection authorized by
6law, the board of supervisors may provide for the collection of the
7tax imposed pursuant to this section in the same manner, and
8subject to the same penalties and priority of lien, as other charges
9and taxes fixed and collected by the county. A tax imposed
10pursuant to this section is a tax and not a fee or special assessment.
11The board of supervisors shall specify whether the tax applies
12throughout the entire county or within the unincorporated area of
13the county.
14(4) The tax authorized by this section may be imposed upon
15any or all of the activities set forth in paragraph (1), as specified
16in the ordinance, regardless of whether the activity is undertaken
17individually, collectively, or cooperatively, and regardless of
18whether the activity is for
compensation or gratuitous, as
19determined by the board of supervisors.
20(b) A tax imposed pursuant to this section shall be subject to
21applicable voter approval requirements imposed by law.
22(c) This section is declaratory of existing law and does not limit
23or prohibit the levy or collection of any other fee, charge, or tax,
24or a license or service fee or charge upon, or related to, the
25activities set forth in subdivision (a) as otherwise provided by law.
26This section shall not be construed as a limitation upon the taxing
27authority of a county as provided by law.
28(d) This section shall not be construed to authorize a county to
29impose a sales or use tax in addition to the sales and use tax
30imposed under an ordinance conforming to the provisions of
31begin delete Sections 7202 and 7203end deletebegin insert
Part 1.5 (commencing with Section 7200)end insert
32 of the Revenue and Taxation Code.
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