HOUSE DOCKET, NO. 3780 FILED ON: 4/15/2015
HOUSE . . . . . . . . . . . . . . . No. 3357
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The Commonwealth of Massachusetts
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PRESENTED BY:
Timothy R. Whelan
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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 Dennis to impose a local sales tax on certain sales of medical marijuana.
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PETITION OF:
Name: | District/Address: | Date Added: |
Timothy R. Whelan | 1st Barnstable | 4/15/2015 |
Daniel A. Wolf | Cape and Islands | 4/16/2015 |
HOUSE DOCKET, NO. 3780 FILED ON: 4/15/2015
HOUSE . . . . . . . . . . . . . . . No. 3357
By Mr. Whelan of Brewster, a petition (accompanied by bill, House, No. 3357) of Timothy R. Whelan and Daniel A. Wolf (by vote of the town) that the town of Dennis be authorized to impose a local sales tax on the sale of medical marijuana. Revenue. [Local Approval Received.] |
The Commonwealth of Massachusetts
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In the One Hundred and Eighty-Ninth General Court
(2015-2016)
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An Act authorizing the town of Dennis to impose a local sales tax on certain sales 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 Dennis may impose a local sales tax upon: (1) 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 the town, (2) the wholesale sale of medical marijuana by a treatment center located in the town to another treatment center located in another municipality, (3) the wholesale sale of medical marijuana cultivated in the town of Dennis to a licensed medical marijuana treatment center located in another municipality, and (4) the wholesale value of medical marijuana cultivated in the town of Dennis and sold by a licensed medical marijuana treatment center located in another municipality. The sales tax imposed pursuant to this act shall be at a rate of 5 percent of the gross receipts from the retail or wholesale sale of medical marijuana. The sales tax imposed pursuant to this section shall be paid to the treasurer of the town on a quarterly basis.
SECTION 2. This act shall take effect upon passage.