HOUSE DOCKET, NO. 770        FILED ON: 1/14/2015

HOUSE  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  No. 3298

 

The Commonwealth of Massachusetts

_________________

PRESENTED BY:

Mathew Muratore

_________________

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 Plymouth to impose a local excise tax on the cultivation, transfer and sale of medical marijuana, cannabis compounds and other cannabis-sourced products.

_______________

PETITION OF:

 

Name:

District/Address:

Date Added:

Mathew Muratore

1st Plymouth

1/14/2015


HOUSE DOCKET, NO. 770        FILED ON: 1/14/2015

HOUSE  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  No. 3298

By Mr. Muratore of Plymouth, a petition (accompanied by bill, House, No. 3298) of Mathew Muratore (by vote of the town) for legislation to impose a five percent excise tax on the cultivation and sale of medical marijuana and/or other cannabis products in the town of Plymouth.  Revenue.  [Local Approval Received.]

 

The Commonwealth of Massachusetts

 

_______________

In the One Hundred and Eighty-Ninth General Court
(2015-2016)

_______________

 

An Act authorizing the town of Plymouth to impose a local excise tax on the cultivation, transfer and sale of medical marijuana, cannabis compounds and other cannabis-sourced products.

 

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) Nonwithstanding the provisions of section 6 of chapter 64H or any other general or special law to the contrary, the Town of Plymouth is hereby authorized to impose a local excise tax upon (1) the retail sale of medical marijuana and/or other cannabis products sold by a medical marijuana treatment center licensed by the commonwealth pursuant to the chapter 369 of the acts of 2012 originating within the town, (2) the wholesale sale of medical marijuana and/or other cannabis products by a treatment center located in the town to another treatment center located in another municipality, (3) the wholesale sale of medical marijuana and/or other cannabis products cultivated in the municipality, and (4) the wholesale value of medical marijuana and/or other cannabis products cultivated in the Town of Plymouth and sold by a licensed medical marijuana treatment center located in another municipality. The excise tax imposed under this Act shall be at the rate of 5 per cent of the gross receipts from the retail or wholesale sale of medical marijuana and/ or cannabis. the excise tax imposed under this section shall be paid to the Treasurer of the Town on a quarterly basis.

Section 2. This act shall take effect upon passage.

Or take any other action relative thereto.