Amendment ID: S2090-15

Amendment 15

Local Excise Tax

Messrs. Moore, O'Connor and Fattman and Ms. O'Connor Ives move to amend the bill by adding at the end thereof the following new section:-

SECTION XX: Chapter 64N of the General Laws is hereby amended by striking section 3 in its entirety and inserting in place thereof the following new section:-

A local sales tax is hereby imposed upon the sale of marijuana or marijuana products by a marijuana retailer to anyone other than a marijuana establishment at a rate of 6.00 per cent of the total sales price received by the marijuana retailer as a consideration for the sale of marijuana or marijuana products. The tax shall be paid by a marijuana retailer to the commissioner at the time provided for filing the return required by section 16 of chapter 62C of the General Laws. All sums collected or received by the commissioner pursuant to this section shall be transferred to the treasurer of the host community from which the revenue was collected at least monthly