(a) Notwithstanding any other general or special law to the contrary, Section 3(d) of Chapter 94G of the General Laws, as appearing in the 2018 Official Edition, is hereby amended by inserting in the last sentence after the word “any” the following word:- annual.

(b) Notwithstanding any other general or special law to the contrary, Section 3(d) of said Chapter 94G, as so appearing, is hereby further amended by inserting after the word “documented” the following words: - by March 15 of the succeeding year.

(c) Notwithstanding any other general or special law to the contrary, Section 3(d) of Chapter 94G of the General Laws, as appearing in the 2018 Official Edition, is hereby amended by inserting after the last sentence the following:-

Said documentation of costs may be subject to audit performed by an independent certified public accountant, the cost of which shall be borne by the marijuana establishment or a medical marijuana treatment center. If the community impact fee collected by the city or town exceeds the costs imposed upon the city or town by the operation of the marijuana establishment or medical marijuana treatment center during the applicable calendar year, the sum difference between the fees collected and the costs imposed shall be rebated to the establishment or treatment center. Failure by the city or town to so document the above-referenced costs may be the subject of a civil action to obtain relief formerly available by writ of mandamus pursuant to section 5 of chapter 249 of the General Laws to implement the requisite documentation of costs.