Florida Senate - 2022 SB 1698



By Senator Farmer





34-00462B-22 20221698__
1 A bill to be entitled
2 An act relating to taxes; creating s. 566.012, F.S.;
3 imposing a sales tax on marijuana; requiring certain
4 entities to file a monthly return that includes sales
5 tax payments and to keep specified records;
6 authorizing the Division of Cannabis Management to
7 revoke a marijuana cultivation facility’s license
8 under certain circumstances; creating s. 566.0125,
9 F.S.; authorizing counties and municipalities to
10 establish additional sales taxes on the sale of
11 marijuana; limiting the sales tax rate; creating s.
12 566.0126, F.S.; exempting certain purchases of
13 marijuana for medical use from specified state and
14 local sales taxes; providing a contingent effective
15 date.
16
17 Be It Enacted by the Legislature of the State of Florida:
18
19 Section 1. Section 566.012, Florida Statutes, is created to
20 read:
21 566.012 Sales tax on marijuana.—
22 (1) In addition to all other taxes of every kind levied by
23 law, including local taxes:
24 (a) A tax is levied at the rate of 15 percent of the sales
25 price for marijuana sold at a retail marijuana store.
26 (b) A tax is levied at the rate of 19 cents per milligram
27 of THC on sales of food or beverages containing marijuana sold
28 by a marijuana consumption site.
29 (2)(a) A marijuana retail store or marijuana consumption
30 site subject to the licensing requirement of s. 566.036 shall
31 file, on or before the last day of each month, a return on a
32 form prescribed and furnished by the division, together with
33 payment of the tax due under this section. The return must
34 report all marijuana sold during the previous calendar month. A
35 marijuana retail store and a marijuana consumption site shall
36 keep a complete and accurate record at their principal places of
37 business to substantiate all sales of marijuana.
38 (b) The return must include further information as the
39 division may prescribe.
40 (3) If a marijuana retail store or marijuana consumption
41 site fails to make tax payments as required by this section, the
42 division may revoke the store’s or site’s license.
43 Section 2. Section 566.0125, Florida Statutes, is created
44 to read:
45 566.0125 County or municipality sales taxes.—A county or
46 municipality may establish additional sales taxes for the sale
47 of marijuana at marijuana retail stores or marijuana consumption
48 sites, but the tax rate may not exceed:
49 (1) For marijuana retail stores, 3.75 percent of the sales
50 price of the marijuana.
51 (2) For marijuana consumption sites, 4 cents per milligram
52 of THC on sales of food or beverages containing marijuana sold
53 by a marijuana consumption site.
54 Section 3. Section 566.0126, Florida Statutes, is created
55 to read:
56 566.0126 Qualified medical marijuana purchases exempt from
57 sales taxes.—Any purchase of marijuana for medical use from a
58 retail marijuana store pursuant to s. 566.0635 is exempt from
59 the taxes imposed under ss. 212.06, 566.012, and 566.0125 and
60 any sales tax imposed by a county or municipality.
61 Section 4. This act shall take effect on the same date that
62 SB ____ or similar legislation takes effect, if such legislation
63 is adopted in the same legislative session or an extension
64 thereof and becomes a law.