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.
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