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.
The information contained in this website is for general information purposes only. The General Court provides this information as a public service and while we endeavor to keep the data accurate and current to the best of our ability, we make no representations or warranties of any kind, express or implied, about the completeness, accuracy, reliability, suitability or availability with respect to the website or the information contained on the website for any purpose. Any reliance you place on such information is therefore strictly at your own risk.