Existing law provides for the imposition of various taxes within the state, including taxes upon the distribution of cigarettes and tobacco products. This bill would, commencing on and after the first day of the first calendar quarter commencing more than 90 days on or after the effective date of the bill, impose a tax on the distribution, as defined, of medical marijuana, as defined, at a rate that is equivalent to that imposed upon tobacco products under the Cigarette and Tobacco Products Tax Law and would require the taxes to be administered in accordance with the provisions of the Fee Collection Procedures Law, as provided. The revenues collected from the tax would be deposited in the Cannabis Tax Account, which would be created by the measure. This bill would also require the State Board of Equalization, in consultation with the California Health and Human Services Agency, to report on the impact of taxation of the distribution of medical marijuana within the state. Because this bill would expand the application of the provisions of the Fee Collection Procedures Law, the violation of which is a crime, it 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. This bill would result in a change in state taxes for the purpose of increasing state revenues within the meaning of Section 3 of Article XIIIA of the California Constitution, and thus would require for passage the approval of 23 of the membership of each house of the Legislature. This bill would take effect immediately as a tax levy, but its operative date would depend on its effective date.
No votes to display
From committee without further action.
Set, first hearing. Hearing canceled at the request of author.
Set for hearing June 23.
Introduced. Read first time. To Com. on RLS.
|Bill Text Versions||Format|
|04/06/10 - Introduced|
|No related documents.|
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