BILL NUMBER: SB 1116	INTRODUCED
	BILL TEXT


INTRODUCED BY   Senator McGuire

                        FEBRUARY 17, 2016

   An act to amend Section 19348 of the Business and Professions
Code, relating to medical marijuana.


	LEGISLATIVE COUNSEL'S DIGEST


   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 1.  Section 19348 of the Business and Professions Code is
amended to read:
   19348.  (a) (1) A county may 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 operating pursuant
to this chapter.   products. 
   (2) The board of supervisors shall specify in the ordinance
proposing the tax the activities subject to the tax, the applicable
rate or rates, the method of apportionment, if necessary, and the
manner of collection of the tax. The tax may be imposed for general
governmental purposes or for purposes specified in the ordinance by
the board of supervisors.
   (3) In addition to any other method of collection authorized by
law, the board of supervisors may provide for the collection of the
tax imposed pursuant to this section in the same manner, and subject
to the same penalties and priority of lien, as other charges and
taxes fixed and collected by the county. A tax imposed pursuant to
this section is a tax and not a fee or special assessment. The board
of supervisors shall specify whether the tax applies throughout the
entire county or within the unincorporated area of the county.
   (4) The tax authorized by this section may be imposed upon any or
all of the activities set forth in paragraph (1), as specified in the
ordinance, regardless of whether the activity is undertaken
individually, collectively, or cooperatively, and regardless of
whether the activity is for compensation or gratuitous, as determined
by the board of supervisors.
   (b) A tax imposed pursuant to this section shall be subject to
applicable voter approval requirements imposed by law.
   (c) This section is declaratory of existing law and does not limit
or prohibit the levy or collection of any other fee, charge, or tax,
or a license or service fee or charge upon, or related to, the
activities set forth in subdivision (a) as otherwise provided by law.
This section shall not be construed as a limitation upon the taxing
authority of a county as provided by law.
   (d) This section shall not be construed to authorize a county to
impose a sales or use tax in addition to the sales and use tax
imposed under an ordinance conforming to the provisions of 
Sections 7202 and 7203   Part 1.5 (commencing with
Section 7200)  of the Revenue and Taxation Code.