Florida Senate - 2017                          SENATOR AMENDMENT
       Bill No. CS for CS for SB 406
                              LEGISLATIVE ACTION                        
                    Senate             .             House              
                 Floor: WD/2R          .                                
             05/03/2017 10:24 AM       .                                

       Senator Brandes moved the following:
    1         Senate Amendment (with title amendment)
    3         Between lines 1343 and 1344
    4  insert:
    5         Section 2. Section 381.988, Florida Statutes, is created to
    6  read:
    7         381.988 Tax on marijuana and marijuana products.—
    8         (1) Notwithstanding s. 212.08, the sale of marijuana and
    9  marijuana products is subject to the sales tax imposed by
   10  chapter 212.
   11         (2) All moneys collected pursuant to this section shall be
   12  deposited by the Department of Revenue within the same calendar
   13  month as the sales taxes are collected by the department.
   14         (a) Half of all sales tax proceeds collected shall be
   15  transferred to the Education/General Student and Other Fees
   16  Trust Fund to fund research and development, as determined by
   17  the Board of Governors of the State University System, related
   18  to the safety and efficacy of marijuana.
   19         (b)The remainder of the sales tax proceeds shall be
   20  deposited into the Grants and Donations Trust Fund within the
   21  Department of Children and Families to be used exclusively to
   22  fund substance abuse prevention, education, and treatment
   23  programs.
   24         1. For the purposes of this paragraph, substance abuse
   25  prevention, education, and treatment programs include, but are
   26  not limited to, targeted education programs related to the
   27  abuses of licit and illicit drugs, school- and community-based
   28  prevention and intervention programs utilizing proven evidence
   29  based practices, adolescent substance abuse treatment, treatment
   30  programs for youth and adults in the justice system, and
   31  programs designed to divert substance abusers away from the
   32  justice system.
   33         2. Funds deposited into the Grants and Donations Trust Fund
   34  pursuant to this paragraph must be accounted for separately
   35  within the fund and may be transferred to other state agencies
   36  as authorized by the Legislature upon execution of an
   37  interagency memorandum of understanding specifying the purpose
   38  of the transfer, the programs to be funded, and the specific
   39  outcomes that will be achieved.
   41  ================= T I T L E  A M E N D M E N T ================
   42  And the title is amended as follows:
   43         Delete line 137
   44  and insert:
   45         procedures by the department; creating s. 381.988,
   46         F.S.; imposing a sales tax on marijuana and marijuana
   47         products; requiring the Department of Revenue to
   48         transfer moneys collected on such sales tax to
   49         specified trust funds for certain purposes; creating
   50         s. 1004.4351,