Opioid Addiction Prevention and Rehabilitation Act.

Existing law imposes various fees and taxes, including taxes on the privilege of engaging in certain activities. The Fee Collection Procedures Law, the violation of which is a crime, provides procedures for the collection of certain fees and surcharges. Under this bill, the Opioid Addiction Prevention and Rehabilitation Act would impose a tax on and after July 1, 2018, upon the distribution of opioids by a manufacturer to a wholesaler from the manufacturer, as those terms are defined, at the rate of $0.01 per milligram of active opioid ingredient. The bill would require the wholesaler to collect the tax and remit it to the State Board of Equalization. The tax would be administered by the State Board of Equalization and would be collected pursuant to the procedures set forth in the Fee Collection Procedures Law, which sets forth requirements for registration, returns, payments, penalties, interest, determinations and redeterminations, collections, overpayments and refunds, administration and confidentiality, and violations. By expanding the application of the Fee Collection Procedures Law, the violation of which is a crime, this bill would impose a state-mandated local program. This bill would require the board to deposit all taxes, interest, penalties, and other amounts collected, less refunds and the board's costs of administration, into the Opioid Prevention and Rehabilitation Program Fund, which this bill would create. By authorizing the use of moneys collected pursuant to this bill for these purposes, the bill would make an appropriation. The bill would state the intent of the Legislature to enact legislation that would provide for distribution of the moneys in the fund for addiction prevention and rehabilitation programs. This bill would include a change in state statute that would result in a taxpayer paying a higher tax within the meaning of Section 3 of Article XIIIA of the California Constitution, and thus would require for passage the approval of 23 of the membership of each house of the Legislature. The California Constitution requires the state to reimburse local agencies and school districts for certain costs mandated by the state. Statutory provisions establish procedures for making that reimbursement. This bill would provide that no reimbursement is required by this act for a specified reason. This bill would take effect immediately as a tax levy.