Bill Text: HI HB108 | 2017 | Regular Session | Introduced

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Bill Title: Relating To Marijuana Dispensary General Excise Tax Revenues.

Spectrum: Partisan Bill (Democrat 1-0)

Status: (Introduced - Dead) 2017-01-23 - Referred to JUD, FIN, referral sheet 1 [HB108 Detail]

Download: Hawaii-2017-HB108-Introduced.html

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HOUSE OF REPRESENTATIVES	H.B. NO.	108
TWENTY-NINTH LEGISLATURE, 2017
STATE OF HAWAII

A BILL FOR AN ACT

 

 

relating to marijuana dispensary general excise tax revenues.

 

 

BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF HAWAII:

 

SECTION 1.  The legislature finds that states having some form of legalized marijuana have increased needs for law enforcement services directly and indirectly related to marijuana.  With the establishment of medical marijuana dispensaries in Hawaii, there will be a need to enhance law enforcement services in the State.

The legislature further finds that the most effective way to provide funding to enhance law enforcement services is to designate for those services a share of general excise tax revenue derived from medical marijuana dispensaries.

     SECTION 2.  Chapter 28, Hawaii Revised Statutes, is amended by adding a new section to part I to be appropriately designated and to read as follows:

     "§28-     Marijuana dispensary special fund.  (a)  There is established in the state treasury the marijuana dispensary special fund to be administered by the department of the attorney general, into which shall be deposited:

 

     (1)  General excise tax revenues remitted pursuant to section 237-31(4);

     (2)  Appropriations made by the legislature to the fund; and

     (3)  Investment earnings from the fund.

     (b)  Moneys in the marijuana dispensary special fund shall be used for enforcement purposes relating to the medical marijuana dispensary system established pursuant to chapter 329D; provided that those moneys shall be divided equally between the department of the attorney general, the county police departments, and the county prosecutors' offices, and that the distributed moneys shall complement but not supplant funds that are regularly appropriated for law enforcement purposes relating to the medical marijuana dispensary system."

     SECTION 3.  Section 237-31, Hawaii Revised Statutes, is amended to read as follows:

     "§237-31  Remittances.  All remittances of taxes imposed by this chapter shall be made by money, bank draft, check, cashier's check, money order, or certificate of deposit to the office of the department of taxation to which the return was transmitted.  The department shall issue its receipts therefor to the taxpayer and shall pay the moneys into the state treasury as a state realization, to be kept and accounted for as provided by law; provided that:

     (1)  A sum, not to exceed $5,000,000, from all general excise tax revenues realized by the State shall be deposited in the state treasury in each fiscal year to the credit of the compound interest bond reserve fund;

     (2)  A sum from all general excise tax revenues realized by the State that is equal to one-half of the total amount of funds appropriated or transferred out of the hurricane reserve trust fund under sections 4 and 5 of Act 62, Session Laws of Hawaii 2011, shall be deposited into the hurricane reserve trust fund in fiscal year 2013-2014 and in fiscal year 2014-2015; provided that the deposit required in each fiscal year shall be made by October 1 of that fiscal year; [and

   [](3)[]]  Commencing with fiscal year 2018-2019, a sum from all general excise tax revenues realized by the State that represents the difference between the state public employer's annual required contribution for the separate trust fund established under section 87A-42 and the amount of the state public employer's contributions into that trust fund shall be deposited to the credit of the State's annual required contribution into that trust fund in each fiscal year, as provided in section 87A-42[.]; and

     (4)  On July 1, 2018, and every July 1 thereafter, the director of taxation shall transfer to the marijuana dispensary special fund general excise tax revenues in the sum of fifteen per cent of the annual general excise tax revenues reported to the department of health pursuant to section 329D-23 from all marijuana dispensaries in the preceeding calendar year."

     SECTION 4.  There is appropriated out of the general revenues of the State of Hawaii the sum of $           or so much thereof as may be necessary for fiscal year 2017-2018 for deposit into the marijuana dispensary special fund established under section 2 of this Act.

SECTION 5.  There is appropriated out of the marijuana dispensary special fund the sum of $           or so much thereof as may be necessary for fiscal year 2017-2018 and the same sum or so much thereof as may be necessary for fiscal year 2018-2019 for enforcement purposes relating to the medical marijuana dispensary system established pursuant to chapter 329D, Hawaii Revised Statutes; provided that the appropriation shall be divided equally between the department of the attorney general, the county police departments, and the county prosecutors' offices.

     The sums appropriated shall be expended by the department of the attorney general for the purposes of this Act.

     SECTION 6.  Statutory material to be repealed is bracketed and stricken.  New statutory material is underscored.

     SECTION 7.  This Act shall take effect on July 1, 2017.

 

INTRODUCED BY:	_____________________________

 

 

Report Title:

Taxation; Marijuana Dispensary Special Fund

 

Description:

Establishes the marijuana dispensary special fund and requires DOTAX to transfer into the fund each year for enforcement purposes 15 per cent of general excise tax revenues from medical marijuana dispensaries.

 

 

 

The summary description of legislation appearing on this page is for informational purposes only and is not legislation or evidence of legislative intent.