F L O R I D A H O U S E O F R E P R E S E N T A T I V E S
HB 551 2022
1 A bill to be entitled
2 An act relating to taxes and fees; creating s.
3 566.801, F.S.; specifying fees under ch. 566, F.S.,
4 for various applications, renewals, and other
5 purposes; creating s. 566.802, F.S.; providing
6 contributions for early approval adult use dispensing
7 organization licenses; creating s. 566.803, F.S.;
8 providing that the Department of Business and
9 Professional Regulation may revise fees after a
10 specified date; creating s. 566.804, F.S.; providing
11 for certain mandatory contributions for obtaining
12 early approval adult use dispensing organization
13 licenses; creating s. 566.805, F.S.; levying a tax on
14 the cultivation of cannabis; specifying the amount of
15 the tax; providing for the collection, payment, and
16 administration of the tax; providing for rulemaking;
17 creating s. 566.806, F.S.; providing definitions;
18 levying a tax on cannabis purchases; providing
19 exceptions; providing for the collection, payment, and
20 administration of the tax; requiring recordkeeping;
21 prohibiting specified offenses concerning the tax;
22 providing criminal penalties; providing for
23 rulemaking; providing a contingent effective date.
24
25 Be It Enacted by the Legislature of the State of Florida:
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26
27 Section 1. Section 566.801, Florida Statutes, is created
28 to read:
29 566.801 Fees.—Licensing and registration fees under this
30 chapter are as follows:
31 (1) Early approval adult use dispensing organization
32 license fees:
33 (a) Application under s. 566.202(2)(a), $30,000.
34 (b) Renewal under s. 566.202(11)(a), $30,000.
35 (c) Secondary location application under s.
36 566.202(15)(d)1., $30,000.
37 (d) Secondary location renewal under s. 566.202(15)(p)1.,
38 $30,000.
39 (2) Conditional adult use dispensing organization
40 licenses:
41 (a) Under s. 566.203(4)(a), $5,000.
42 (b) Under s. 566.203(7)(b), $60,000.
43 (3) Adult use dispensing organization licenses:
44 (a) Initial license under s. 566.2032(2)(b), $60,000.
45 (b) Renewal under s. 566.20331(3), $60,000.
46 (4) Adult use dispensing organization agent:
47 (a) Identification card fees:
48 1. Initial card under s. 566.2033(1)(e), $100.
49 2. Renewal card under s. 566.20331(3), $100.
50 (b) Applicants for training approval:
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51 1. Under s. 566.2033(1)(e), $2,000.
52 2. Under s. 566.2033(16), $2,000.
53 (5) Changes in ownership of a dispensing organization
54 under s. 566.20334(10)(b), $5,000.
55 (6) Early approval of adult use cultivation center
56 licenses:
57 (a) Application fee under s. 566.3011(2)(a), $100,000.
58 (b) Cannabis business development fee under s.
59 566.3011(2)(g), $250,000.
60 (c) Required contribution under s. 566.3011(2)(i),
61 $100,000.
62 (d) Renewal fee under s. 566.3011(3)(a), $100,000.
63 (7) Conditional adult use license under s. 566.3013(4),
64 $100,000.
65 (8) Conditional adult use cultivation center license
66 registration fee under s. 566.3014(2)(b), $100,000.
67 (9) Cultivation center license renewal under s.
68 566.3019(1)(a), $100,000.
69 (10) Craft grower:
70 (a) Application fee under s. 566.401(2)(a)1., $5,000.
71 (b) License fee under s. 566.401(3)(d), $40,000.
72 (c) License renewal under s. 566.401(9)(a)1., $40,000.
73 (11) Infuser organization:
74 (a) Application fee under s. 566.405(2)(a)1., $5,000.
75 (b) License fee under s. 566.401(3)(d), $5,000.
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76 (c) Renewal application fee under s. 566.405(8)(a)1.,
77 $20,000.
78 (12) Transporting organizations:
79 (a) Application fee under s. 566.4501(2)(a)1., $5,000.
80 (b) License fee under s. 566.4501(3)(e), $10,000.
81 (c) Renewal fee under s. 566.4501(8)(a)1., $10,000.
82 Section 2. Section 566.802, Florida Statutes, is created
83 to read:
84 566.802 Contributions for early approval adult use
85 dispensing organization licenses.—
86 (1) As provided in s. 566.202(2)(g), $100,000.
87 (2) As provided in s. 566.202(2)(h)1., 2., or 3.,
88 $100,000.
89 (3) As provided in s. 566.202(2)(h)5., $200,000.
90 Section 3. Section 566.803, Florida Statutes, is created
91 to read:
92 566.803 Department may revise fees.—After January 1, 2022,
93 the department may by rule modify any fee established under this
94 chapter.
95 Section 4. Section 566.804, Florida Statutes, is created
96 to read:
97 566.804 Mandatory contributions for early approval adult
98 use dispensing organization licenses.—
99 (1) As provided in s. 566.202(2)(g), $100,000.
100 (2) As provided in s. 566.202(2)(h)1., 2., or 3.,
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101 $100,000.
102 (3) As provided in s 566.202(2)(h)5., $200,000.
103 (4) As provided in s. 566.202(15)(d)15., $200.000.
104 Section 5. Subsections (1) through (4) of section 566.805,
105 Florida Statutes, as created by HB 549, are renumbered as
106 subsections (9) through (12), respectively, and new subsections
107 (1) through (8) are added to that section, to read:
108 566.805 Cannabis cultivation.—
109 (1) CULTIVATING CANNABIS PRIVILEGE.—
110 (a) Beginning January 1, 2023, a tax is imposed upon the
111 privilege of cultivating cannabis at the rate of 7 percent of
112 the gross receipts from the first sale of cannabis by a
113 cultivator. The sale of any product that contains any amount of
114 cannabis or any derivative thereof is subject to the tax under
115 this section on the full selling price of the product. The
116 department may determine the selling price of the cannabis when
117 the seller and purchaser are affiliated persons, when the sale
118 and purchase of cannabis is not an arm's length transaction, or
119 when cannabis is transferred by a craft grower to the craft
120 grower's dispensing organization or infuser or processing
121 organization and a value is not established for the cannabis.
122 The value determined by the department shall be commensurate
123 with the actual price received for products of like quality,
124 character, and use in the area. If sales of cannabis of like
125 quality, character, and use in the same area are not made, then
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126 the department shall establish a reasonable value based on sales
127 of products of like quality, character, and use in other areas
128 of the state, taking into consideration any other relevant
129 factors.
130 (b) The cannabis cultivation privilege tax imposed under
131 this section is solely the responsibility of the cultivator who
132 makes the first sale and is not the responsibility of a
133 subsequent purchaser, a dispensing organization, or an infuser.
134 However, persons subject to the tax imposed under this section
135 may reimburse themselves for their tax liability hereunder by
136 separately stating reimbursement for their tax liability as an
137 additional charge.
138 (c) The tax imposed under this section shall be in
139 addition to all other occupation, privilege, or excise taxes
140 imposed by the state or by any unit of local government.
141 (2) REGISTRATION OF CULTIVATORS.—Every cultivator and
142 craft grower subject to the tax under this section shall apply
143 to the Department of Revenue for a certificate of registration
144 under this section. All applications for registration under this
145 section shall be made by electronic means in the form and manner
146 required by the department. For that purpose, the provisions of
147 chapter 212 are incorporated into this section to the extent not
148 inconsistent with this section. In addition, a certificate of
149 registration shall not be issued under this section unless the
150 applicant is licensed under this chapter.
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151 (3)(a) RETURN AND PAYMENT.—Each person who is required to
152 pay the tax imposed by this section shall make a return to the
153 department on or before the 20th day of each month for the
154 preceding calendar month stating the following:
155 1. The taxpayer's name.
156 2. The address of the taxpayer's principal place of
157 business and, if different, the address from which the taxpayer
158 is engaged in the business of cultivating cannabis subject to
159 tax under this section.
160 3. The total amount of receipts received by the taxpayer
161 during the preceding calendar month from sales of cannabis
162 subject to tax under this section by the taxpayer during the
163 preceding calendar month.
164 4. The total amount received by the taxpayer during the
165 preceding calendar month on charge and time sales of cannabis
166 subject to tax imposed under this section by the taxpayer before
167 the month for which the return is filed.
168 5. Any deductions allowed by law.
169 6. The gross receipts that were received by the taxpayer
170 during the preceding calendar month and upon the basis of which
171 the tax is imposed.
172 7. The amount of tax due.
173 8. The signature of the taxpayer.
174 9. Any other information as the department may reasonably
175 require.
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176 (b) All returns required to be filed and payments required
177 to be made under this section shall be by electronic means.
178 Taxpayers who demonstrate hardship in paying electronically may
179 petition the department to waive the electronic payment
180 requirement.
181 (c) The taxpayer making the return provided for in this
182 section shall also pay to the department, in accordance with
183 this section, the amount of tax imposed by this section, less a
184 discount of 1.75 percent, but not to exceed $1,000 per return
185 period, which is allowed to reimburse the taxpayer for the
186 expenses incurred in keeping records, collecting tax, preparing
187 and filing returns, remitting the tax, and supplying data to the
188 department upon request. A discount may not be claimed by a
189 taxpayer on returns that are not timely filed and for taxes that
190 are not timely remitted. A discount may not be claimed by a
191 taxpayer for any return that is not filed electronically. A
192 discount may not be claimed by a taxpayer for any payment that
193 is not made electronically, unless a waiver has been granted
194 under this section. Any amount that is required to be shown or
195 reported on any return or other document under this section
196 shall, if the amount is not a whole-dollar amount, be increased
197 to the nearest whole-dollar amount if the fractional part of a
198 dollar is $0.50 or more and decreased to the nearest whole-
199 dollar amount if the fractional part of a dollar is less than
200 $0.50. If a total amount of less than $1 is payable, refundable,
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201 or creditable, the amount shall be disregarded if it is less
202 than $0.50 and shall be increased to $1 if it is $0.50 or more.
203 Notwithstanding any other provision of this section concerning
204 the time within which a taxpayer may file a return, any such
205 taxpayer who ceases to engage in the kind of business that makes
206 the person responsible for filing returns under this section
207 shall file a final return under this section with the department
208 within 1 month after discontinuing such business. Each taxpayer
209 under this section shall make estimated payments to the
210 department on or before the 7th, 15th, 22nd, and last da y of the
211 month during which tax liability to the department is incurred.
212 The payments shall be in an amount not less than the lower of
213 either 22.5 percent of the taxpayer's actual tax liability for
214 the month or 25 percent of the taxpayer's actual tax liabi lity
215 for the same calendar month of the preceding year. The amount of
216 the quarter-monthly payments shall be credited against the final
217 tax liability of the taxpayer's return for that month. If any
218 quarter-monthly payment is not paid at the time or in the amount
219