SB 1059

  • California Senate Bill
  • 2023-2024 Regular Session
  • Introduced in Senate Feb 08, 2024
  • Passed Senate May 22, 2024
  • Passed Assembly Aug 29, 2024
  • Became Law Sep 28, 2024

Cannabis: local taxation: gross receipts.

Abstract

The Control, Regulate and Tax Adult Use of Marijuana Act (AUMA) , an initiative measure, authorizes a person who obtains a state license under AUMA to engage in commercial adult-use cannabis activity pursuant to that license and applicable local ordinances. The Medicinal and Adult-Use Cannabis Regulation and Safety Act (MAUCRSA) , among other things, consolidates the licensure and regulation of commercial medicinal and adult-use cannabis activities. Existing law, the Cannabis Tax Law, imposes an excise tax upon purchasers of cannabis or cannabis products sold in this state at the rate of 15% of the gross receipts of any retail sale by a cannabis retailer, and prior to July 1, 2022, a cultivation tax on all harvested cannabis that entered the commercial market, as specified. Existing law provides that taxes imposed under the Cannabis Tax Law are in addition to any other tax imposed by a city or county. Existing law defines "gross receipts" for purposes of the Cannabis Tax Law as it is defined under the Sales and Use Tax Law. This bill would prohibit a city or county from including in the definition of gross receipts, for purposes of any local tax or fee on a licensed cannabis retailer, the amount of any cannabis excise tax imposed under the Cannabis Tax Law or any sales and use taxes. By imposing new requirements on local governments with respect to their taxes and fees, the bill would impose a state-mandated local program. The bill would include findings that changes proposed by this bill address a matter of statewide concern rather than a municipal affair and, therefore, apply to all cities, including charter cities. The California Constitution requires the state to reimburse local agencies and school districts for certain costs mandated by the state. Statutory provisions establish procedures for making that reimbursement. This bill would provide that, if the Commission on State Mandates determines that the bill contains costs mandated by the state, reimbursement for those costs shall be made pursuant to the statutory provisions noted above.

Bill Sponsors (1)

Votes


Actions


Sep 28, 2024

California State Legislature

Chaptered by Secretary of State. Chapter 874, Statutes of 2024.

California State Legislature

Approved by the Governor.

Sep 09, 2024

California State Legislature

Enrolled and presented to the Governor at 3 p.m.

Aug 30, 2024

Senate

In Senate. Ordered to engrossing and enrolling.

Aug 29, 2024

Assembly

Read third time. Passed. (Ayes 75. Noes 0. Page 6891.) Ordered to the Senate.

Aug 19, 2024

Assembly

Read second time. Ordered to third reading.

Aug 15, 2024

Assembly

From committee: Do pass. (Ayes 13. Noes 0.) (August 15).

Aug 07, 2024

Assembly

August 7 set for first hearing. Placed on suspense file.

Jun 25, 2024

Assembly

From committee: Do pass and re-refer to Com. on APPR. (Ayes 18. Noes 0.) (June 25). Re-referred to Com. on APPR.

  • Committee-Passage
  • Committee-Passage-Favorable
  • Referral-Committee
Com. on APPR.

Assembly

From committee: Do pass and re-refer to Com. on B. & P. (Ayes 5. Noes 0.) (June 24). Re-referred to Com. on B. & P.

  • Committee-Passage
  • Committee-Passage-Favorable
  • Referral-Committee
Com. on B. & P.

Jun 20, 2024

Assembly

Assembly Rule 56 suspended.

Jun 03, 2024

Assembly

Referred to Coms. on REV. & TAX. and B. & P.

  • Referral-Committee
Coms. on REV. & TAX. and B. & P.

May 23, 2024

Assembly

In Assembly. Read first time. Held at Desk.

May 22, 2024

Senate

Read third time. Passed. (Ayes 35. Noes 0. Page 4150.) Ordered to the Assembly.

May 16, 2024

Senate

Read second time. Ordered to third reading.

Senate

From committee: Do pass. (Ayes 6. Noes 1. Page 3969.) (May 16).

May 10, 2024

Senate

Set for hearing May 16.

May 06, 2024

Senate

May 6 hearing: Placed on APPR suspense file.

Apr 26, 2024

Senate

Set for hearing May 6.

Apr 24, 2024

Senate

Read second time and amended. Re-referred to Com. on APPR.

  • Amendment-Passage
  • Reading-1
  • Reading-2
  • Referral-Committee
Com. on APPR.

Apr 23, 2024

Senate

From committee: Do pass as amended and re-refer to Com. on APPR. (Ayes 11. Noes 0. Page 3698.) (April 22).

Apr 12, 2024

Senate

Set for hearing April 22.

Apr 10, 2024

Senate

From committee: Do pass and re-refer to Com. on B., P. & E. D. (Ayes 7. Noes 0. Page 3563.) (April 10). Re-referred to Com. on B., P. & E. D.

  • Committee-Passage
  • Committee-Passage-Favorable
  • Referral-Committee
Com. on B., P. & E. D.

Apr 04, 2024

Senate

Set for hearing April 10.

Apr 03, 2024

Senate

Re-referred to Coms. on REV. & TAX. and B., P. & E. D.

  • Referral-Committee
Coms. on REV. & TAX. and B., P. & E. D.

Mar 18, 2024

Senate

From committee with author's amendments. Read second time and amended. Re-referred to Com. on RLS.

  • Amendment-Passage
  • Committee-Passage
  • Reading-1
  • Reading-2
  • Referral-Committee
Com. on RLS.

Feb 21, 2024

Senate

Referred to Com. on RLS.

  • Referral-Committee
Com. on RLS.

Feb 09, 2024

Senate

From printer. May be acted upon on or after March 10.

Feb 08, 2024

Senate

Introduced. Read first time. To Com. on RLS. for assignment. To print.

Bill Text

Bill Text Versions Format
SB1059 HTML
02/08/24 - Introduced PDF
03/18/24 - Amended Senate PDF
04/24/24 - Amended Senate PDF
09/03/24 - Enrolled PDF
09/28/24 - Chaptered PDF

Related Documents

Document Format
04/05/24- Senate Revenue and Taxation PDF
04/19/24- Senate Business, Professions and Economic Development PDF
05/03/24- Senate Appropriations PDF
05/17/24- Sen. Floor Analyses PDF
06/21/24- Assembly Revenue and Taxation PDF
06/21/24- Assembly Business and Professions PDF
08/05/24- Assembly Appropriations PDF
08/19/24- ASSEMBLY FLOOR ANALYSIS PDF

Sources

Data on Open States is updated periodically throughout the day from the official website of the California State Legislature.

If you notice any inconsistencies with these official sources, feel free to file an issue.