Taxes and Fees Related to Marijuana Sales and Use

Taxes and Fees Related to Marijuana Sales and Use; Imposes excise tax on recreational marijuana; requires DBPR to annually calculate & publish an adjusted excise tax rate; authorizes counties & municipalities to establish additional excise taxes & limits excise tax rate; requires applicants for marijuana establishment license to pay specified application fee; imposes excise tax on recreational marijuana; provides for inflation adjustments to tax rate; provides for collection of tax; provides for distribution of tax revenues; requires annual report; authorizes application fee for marijuana establishments; requires applicants for certificate of eligibility of expunction for certain criminal history records to pay specified fee to FDLE.