The proposal, found below, seeks to place a 5% excise tax on the gross retail or wholesale sales by a medical marijuana facility. This tax would provide the community with benefits given we stepped forward and readily accepted this state mandate that all communities make themselves available to the possibility of hosting medical marijuana facility. We, and twenty other communities statewide, stepped up and will be providing a service to, not only our residents, but all the residents of the Commonwealth. In my discussions with the other host communities we share the belief that we should benefit in some fashion for taking on these facilities. This excise tax proposal will provide a benefit to Dennis, and the other host communities, by creating a fund each of us can reinvest in our cities and towns based upon the volume of sales. Our present thinking is the revenue could be used for projects of town-wide benefit. Recreational funding, possibly like a new community recreation center, that provides activities for people of all ages, but could specifically serve the youth and seniors in Dennis. Also, we are thinking a portion of the funds could provide initial funding for waste water improvements.
The proposal that will go before voters at Town Meeting:
To see if the Town will vote to authorize the Board of Selectmen to petition the General Court for special legislation authorizing the Town to impose a local sales tax on the sale of medical marijuana; provided, however, that the General Court may make clerical or editorial changes of form only to said bill, unless the Board of Selectmen approves amendments thereto prior to enactment by the General Court, and provided further that Board of Selectmen is hereby authorized to approve amendments which shall be within the scope of the general public objectives of this petition.
AN ACT AUTHORIZING THE TOWN OF DENNIS TO IMPOSE A LOCAL SALES TAX ON THE SALE OF MEDICAL MARIJUANA
Section 1. (a) Notwithstanding the provisions of section 6 of chapter 64H or any other general or special law to the contrary, the Town of Dennis is hereby authorized to impose a local sales tax upon (1) the retail sale of medical marijuana sold by a medical marijuana treatment center licensed by the commonwealth pursuant to chapter 369 of the acts of 2012 originating within the town, (2) the wholesale sale of medical marijuana by a treatment center located in the town to another treatment center located in another municipality, (3) the wholesale sale of medical marijuana cultivated in the Town of Dennis to a licensed medical marijuana treatment center located in another municipality, and (4) the wholesale value of medical marijuana cultivated in the Town of Dennis and sold by a licensed medical marijuana treatment center located in another municipality. The sales tax imposed under this Act shall be at a rate of 5 per cent of the gross receipts from the retail or wholesale sale of medical marijuana. The sales tax imposed under this section shall be paid to the Treasurer of the Town on a quarterly basis.
Section 2. This act shall take effect upon passage.
Or take any other action relative thereto.