Relating to local taxes on marijuana items; prescribing an effective date.

Authorizes exception allowing certain cities to impose tax or fee, in excess of standard limitation, on production, processing or sale of marijuana items. Requires distribution to county governing body, for public safety purposes, of percentage of proceeds of tax or fee imposed pursuant to exception. Applies to marijuana items produced, processed or sold on or after January 1, 2020. Takes effect on 91st day following adjournment sine die.