The Control, Regulate and Tax Adult Use of Marijuana Act (AUMA) , an initiative measure, authorizes a person who obtains a state license under AUMA to engage in commercial adult-use cannabis activity pursuant to that license and applicable local ordinances. The Medicinal and Adult-Use Cannabis Regulation and Safety Act (MAUCRSA) , among other things, consolidates the licensure and regulation of commercial medicinal and adult-use cannabis activities. Existing law, the Cannabis Tax Law, imposes an excise tax upon purchasers of cannabis or cannabis products sold in this state at the rate of 15% of the gross receipts of any retail sale by a cannabis retailer, and prior to July 1, 2022, a cultivation tax on all harvested cannabis that entered the commercial market, as specified. Existing law provides that taxes imposed under the Cannabis Tax Law are in addition to any other tax imposed by a city or county. Existing law defines "gross receipts" for purposes of the Cannabis Tax Law as it is defined under the Sales and Use Tax Law. Existing sales and use tax laws impose taxes on retailers measured by gross receipts from the sale of tangible personal property sold at retail in this state, or on the storage, use, or other consumption in this state of tangible personal property purchased from a retailer for storage, use, or other consumption in this state, measured by sales price. The Sales and Use Tax Law defines the term "gross receipts" for these purposes to mean the total amount of the sale or lease or rental price of the retail sales of retailers, valued in money, whether received in money or otherwise, as specified, unless an exclusion applies. The Sales and Use Tax Law defines the term "sales price" for these purposes to mean the total amount for which tangible personal property is sold or leased or rented, valued in money, whether received in money or otherwise, as specified, unless an exclusion applies. This bill, beginning January 1, 2024, would exclude from the terms "gross receipts" and "sales price" under the Sales and Use Tax Law the amount of the cannabis excise tax imposed under the Cannabis Tax Law and the amount of any tax imposed by a city or county on the privilege of engaging in commercial cannabis activity, as specified. The bill would also prohibit a city or county from including in the definition of gross receipts, for purposes of any local tax or fee on a licensed cannabis retailer the amount of any cannabis excise tax imposed under the Cannabis Tax Law or any sales and use taxes. By imposing new requirements on local governments with respect to their taxes and fees, the bill would impose a state-mandated local program. The bill would include findings that changes proposed by this bill address a matter of statewide concern rather than a municipal affair and, therefore, apply to all cities, including charter cities. 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, if the Commission on State Mandates determines that the bill contains costs mandated by the state, reimbursement for those costs shall be made pursuant to the statutory provisions noted above. AUMA authorizes legislative amendment of its provisions with a 23 vote of both houses, without submission to the voters, to further its purposes and intent. This bill would declare that its provisions further the purposes and intent of AUMA. This bill would take effect immediately as a tax levy.
Sponsored bills
This measure would designate the month of May 2023 as National Bike Month in California and would encourage Californians to ride bicycles for commuting and recreation, and California cities and counties to make streets safer for cycling.
This measure would recognize May 1, 2023, to May 5, 2023, inclusive, and every first week of May thereafter, as Black Health Equity Advocacy Week, and commend the California Black Health Network and other organizations throughout the state for their efforts to improve the health, well-being, and life expectancy of Black Californians.
This measure would recognize Dr. Martin Luther King, Jr., on April 4, 2023, the 55th anniversary of his assassination, for his numerous accomplishments and contributions to the nation and the long-lasting influence that his words and legacy continue to have globally.
This measure would recognize May 14, 2023, as the 116th annual Mother's Day and would urge all Californians to recognize, appreciate, and be grateful for the gifts and good works of mothers on that day.
This measure would recognize Dr. Martin Luther King, Jr., on April 4, 2023, the 55th anniversary of his assassination, for his numerous accomplishments and contributions to the nation and the long-lasting influence that his words and legacy continue to have globally.
This measure would proclaim March 7, 2023, and March 7 of each year thereafter, as Tuskegee Airmen Commemoration Day in California.
This measure would recognize February 2023 as Black History Month, urge all citizens to join in celebrating the accomplishments of African Americans during Black History Month, and encourage the people of California to recognize the many talents of African Americans and the achievements and contributions they make to their communities to create equity and equality for education, economics, and social justice. The measure would also recognize the significance in protecting citizens' right to vote and remedying racial discrimination in voting.
This measure would recognize February 2023 as Black History Month, urge all citizens to join in celebrating the accomplishments of African Americans during Black History Month, and encourage the people of California to recognize the many talents of African Americans and the achievements and contributions they make to their communities to create equity and equality for education, economics, and social justice. The measure would also recognize the significance in protecting citizens' right to vote and remedying racial discrimination in voting.