HOUSE DOCKET, NO. 4358        FILED ON: 6/30/2014

HOUSE  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  No. 4287

 

The Commonwealth of Massachusetts

_________________

PRESENTED BY:

Jeffrey N. Roy

_________________

To the Honorable Senate and House of Representatives of the Commonwealth of Massachusetts in General
Court assembled:

The undersigned legislators and/or citizens respectfully petition for the adoption of the accompanying bill:

An Act authorizing the town of Franklin to impose a local sales tax on the sale of medical marijuana.

_______________

PETITION OF:

 

Name:

District/Address:

Date Added:

Jeffrey N. Roy

10th Norfolk

6/30/2014

Richard J. Ross

Norfolk, Bristol and Middlesex

7/3/2014

 



HOUSE DOCKET, NO. 4358        FILED ON: 6/30/2014

HOUSE  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  No. 4287

By Mr. Roy of Franklin, a petition (accompanied by bill, House, No. 4287) of Jeffrey N. Roy and Richard J. Ross (by vote of the town) that the town of Franklin be authorized to establish a local sales tax on the sale of medical marijuana in said town.  Revenue.  [Local Approval Received.]

 

The Commonwealth of Massachusetts

 

_______________

In the Year Two Thousand Fourteen

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An Act authorizing the town of Franklin to impose a local sales tax on the sale of medical marijuana.

 

Be it enacted by the Senate and House of Representatives in General Court assembled, and by the authority of the same, as follows:
 

Section 1. (a) Notwithstanding the provisions of Section 6 of Chapter 64H or any other general or special law to the contrary, the Town of Franklin (hereinafter: "Town") is hereby authorized to impose a local sales tax upon (a) the retail sale of medical marijuana sold by a medical marijuana treatment center licensed by the Commonwealth pursuant to Chapter 369 of the Acts of 2012 originating within Town, (b) the wholesale sale of medical marijuana by a treatment center located in Town to another treatment center located in another municipality, (c) the wholesale sale of medical marijuana cultivated in Town to a licensed medical marijuana treatment center located in another municipality, and (d) the wholesale value of medical marijuana cultivated in Town and sold by a licensed medical marijuana treatment center located in another municipality. 

Section 2. The sales tax imposed under this Act shall be at a rate of 5 percent of the gross receipts from the retail or wholesale sale of medical marijuana. 

Section 3. The sales tax imposed under this section shall be paid to the Treasurer of Town on a quarterly basis.

Section 4. This act shall take effect upon passage.

This Resolution shall become effective according to the rules and regulations of the Town of Franklin Home Rule Charter.