HB15-1007

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HB15-1007 - Local Government Retail Marijuana Taxes

Postponed Indefinitely
Concerning The Authority Of Certain Local Governments To Implement Specified Taxes On Retail Marijuana Subject To Approval By The Eligible Electors Of The Local Government.

Marijuana Revenues Interim Committee. Currently, any county or municipality that allows the sale of retail marijuana is authorized to levy the standard county or municipal sales tax on the sale of retail marijuana in addition to the state retail marijuana sales tax and the state retail marijuana excise tax.

The bill clarifies that counties and municipalities are authorized, subject to voter approval, to levy, collect, and enforce a sales tax on all sales of retail marijuana and retail marijuana products by retailer, in addition to any sales tax imposed by the state or by the county or municipality as applicable.

In addition, the bill authorizes, subject to voter approval, any county and any municipality to levy, collect, and enforce an excise tax on the first sale or transfer of unprocessed retail marijuana by a retail marijuana cultivation facility, in addition to any sales tax imposed by the state or by the county or municipality, as applicable, and in addition to the state excise tax imposed on retail marijuana.

The bill specifies that an additional sales tax or excise tax may not be levied until the proposed tax has been referred to and approved by the eligible electors of the county or municipality, as applicable. A county or municipality may refer the proposed tax to the eligible electors only on the date of the state general election, on the first Tuesday in November of an odd-numbered year, or on the date of a municipal biennial election.

Any retail marijuana sales tax or excise tax imposed by a county or municipality shall not be collected, administered, or enforced by the department of revenue. Instead, such tax shall be collected, administered, and enforced by the county or municipality imposing the tax.

A county or municipality in which the eligible electors have approved an additional sales tax on the sale of retail marijuana or excise tax on the first transfer of unprocessed retail marijuana may credit the revenues collected from the taxes to the general fund of the county or municipality or to any special fund created in the county or municipality's treasury. The governing body of a county or municipality may use the revenues collected from the taxes for any purpose as determined by the governing body or the electors of the county or municipality, as applicable.

House Committees

Latest update: May 1, 2015
05/01/2015 Senate Committee on State, Veterans, & Military Affairs Postpone Indefinitely
04/28/2015 Introduced In Senate - Assigned to State, Veterans, & Military Affairs
04/28/2015 House Third Reading Passed - No Amendments
04/27/2015 House Second Reading Passed with Amendments - Committee, Floor
02/17/2015 House Second Reading Laid Over Daily - No Amendments
02/11/2015 House Committee on Finance Refer Amended to House Committee of the Whole
01/07/2015 Introduced In House - Assigned to Finance