Florida Senate - 2019                                    SB 1782
       By Senator Farmer
       34-00687A-19                                          20191782__
    1                        A bill to be entitled                      
    2         An act relating to taxes and fees; amending s.
    3         566.036, F.S.; providing an application fee; creating
    4         s. 566.012, F.S.; imposing an excise tax on
    5         recreational marijuana; providing for inflation
    6         adjustments to the tax rate; providing for collection
    7         of the tax; providing for distribution of tax
    8         revenues; requiring an annual report concerning tax
    9         revenues; providing a contingent effective date.
   11  Be It Enacted by the Legislature of the State of Florida:
   13         Section 1. Subsection (12) is added to section 566.036,
   14  Florida Statutes, as created by SB ____, to read:
   15         566.036Licensing of marijuana establishments.—
   16         (12)An applicant for a marijuana establishment license
   17  shall pay an application fee not to exceed $5,000, as set by
   18  rule.
   19         Section 2. Section 566.012, Florida Statutes, is created to
   20  read:
   21         566.012Excise tax on marijuana.—
   22         (1)An excise tax is imposed on the sale or transfer of
   23  marijuana from a marijuana cultivation facility to a retail
   24  marijuana store or marijuana product manufacturing facility.
   25  Each marijuana cultivation facility shall pay an excise tax at
   26  the rate of $50 per ounce, or proportionate part thereof, on
   27  marijuana that is sold or transferred from a marijuana
   28  cultivation facility pursuant to part II.
   29         (2)The excise tax rate under subsection (1) shall be
   30  adjusted annually for inflation.
   31         (a)Beginning in 2021, on or about February 15 of each
   32  year, the department shall calculate the adjusted excise tax
   33  rates by multiplying the rates in effect on the calculation date
   34  by an inflation index computed as provided in paragraph (b). The
   35  adjusted rates must be rounded to the nearest penny and become
   36  effective on the first day of July immediately after the
   37  calculation. The division shall publish the annually adjusted
   38  excise tax rates and shall provide all necessary forms and
   39  reports.
   40         (b)The inflation index is the Consumer Price Index for All
   41  Urban Consumers, U.S. City Average, or successor reports, as
   42  reported by the United States Department of Labor, Bureau of
   43  Labor Statistics, for the calendar year ending on December 31
   44  immediately before the calculation date, divided by the Consumer
   45  Price Index for the previous calendar year. The inflation index
   46  may not be less than one.
   47         (c)1.A marijuana cultivation facility subject to the
   48  licensing requirement of s. 566.036 shall file, on or before the
   49  last day of each month, a return on a form prescribed and
   50  furnished by the division together with payment of the tax due
   51  under this part. The return must report all marijuana products
   52  held, purchased, manufactured, brought in, or caused to be
   53  brought in from outside the state or shipped or transported to a
   54  retail marijuana store or marijuana product manufacturing
   55  facility within the state during the previous calendar month. A
   56  marijuana cultivation facility shall keep a complete and
   57  accurate record at its principal place of business to
   58  substantiate all receipts and sales of marijuana products.
   59         2.The return must include further information as the
   60  division may prescribe. Tax previously paid on marijuana
   61  products that are returned to a marijuana establishment because
   62  the product has become unfit for use, sale, or consumption and
   63  for marijuana products that are returned to a marijuana
   64  cultivation facility that are subsequently destroyed by the
   65  marijuana cultivation facility may be taken as a credit on a
   66  subsequent return. The division may either witness the
   67  destruction of the product or may accept another form of proof
   68  that the product has been destroyed by the marijuana cultivation
   69  facility.
   70         3.A person who is not a marijuana cultivation facility
   71  licensed under s. 566.036 who imports, receives, or otherwise
   72  acquires marijuana products for use or consumption in the state
   73  from a person other than a licensed marijuana cultivation
   74  facility shall file, on or before the last day of the month
   75  after each month in which marijuana products were acquired, a
   76  return on a form prescribed by the division together with
   77  payment of the tax imposed by this part at the rate provided in
   78  subsection (1). The return must report the quantity of marijuana
   79  products imported, received, or otherwise acquired from a person
   80  other than a licensed marijuana cultivation facility during the
   81  previous calendar month and additional information that the
   82  division may require.
   83         (d)If a marijuana cultivation facility fails to make tax
   84  payments as required by this section, the division may revoke
   85  the marijuana cultivation facility’s license.
   86         Section 3. This act shall take effect on the same date that
   87  SB ____ or similar legislation takes effect, if such legislation
   88  is adopted in the same legislative session or an extension
   89  thereof and becomes law.