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Legislative Year: 2018 Change
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Bill Detail: SB18-259

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Title Local Government Retail Marijuana Taxes
Status Governor Signed (06/06/2018)
Bill Subjects
  • Fiscal Policy & Taxes
  • Liquor, Tobacco, & Marijuana
  • Local Government
House Sponsors D. Pabon (D)
Senate Sponsors J. Smallwood (R)
House Committee Local Government
Senate Committee Finance
Date Introduced 04/17/2018
Description

Section 1 of the bill:
  • Allows a county or municipality that levies excise tax on
the first sale or transfer of unprocessed retail marijuana by
a retail marijuana cultivation facility to calculate the tax
based on either the average market rate (the only method
allowed under current law) or the actual sales price of the

unprocessed retail marijuana; and
  • If a municipality annexes an unincorporated area within
which a county is levying an excise tax on the ...
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