22 | 23 | | A BILL |
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23 | 24 | | |
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24 | 25 | | FOR AN ACT ENTITLED |
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25 | 26 | | |
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26 | 27 | | "An Act relating to the lawful operation of retail marijuana stores; relating to 1 |
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27 | 28 | | marijuana cultivation; relating to the registration of marijuana establishments; relating 2 |
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28 | 29 | | to marijuana taxes; relating to the duties of the Department of Revenue; and providing 3 |
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29 | 30 | | for an effective date." 4 |
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30 | 31 | | BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF ALASKA: 5 |
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31 | 32 | | * Section 1. AS 17.38.070(a) is amended to read: 6 |
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32 | 33 | | (a) Notwithstanding any other provision of law, the following acts, when 7 |
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33 | 34 | | performed by a retail marijuana store with a current, valid registration, or a person 21 8 |
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34 | 35 | | years of age or older who is acting in the person's capacity as an owner, employee, or 9 |
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35 | 36 | | agent of a retail marijuana store, are lawful and are not an offense under state law or a 10 |
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36 | 37 | | basis for seizure or forfeiture of assets under state law: 11 |
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37 | 38 | | (1) possessing, displaying, storing, or transporting marijuana or 12 |
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38 | 39 | | marijuana products, except that marijuana and marijuana products may not be 13 |
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41 | 42 | | New Text Underlined [DELETED TEXT BRACKETED] |
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42 | 43 | | |
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43 | 44 | | (2) delivering or transferring marijuana or marijuana products to a 1 |
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44 | 45 | | marijuana testing facility; 2 |
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45 | 46 | | (3) receiving marijuana or marijuana products from a marijuana testing 3 |
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46 | 47 | | facility; 4 |
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47 | 48 | | (4) purchasing marijuana from a marijuana cultivation facility; 5 |
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48 | 49 | | (5) purchasing marijuana or marijuana products from a marijuana 6 |
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49 | 50 | | product manufacturing facility; and 7 |
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50 | 51 | | (6) delivering, distributing, or selling marijuana or marijuana products 8 |
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51 | 52 | | to a consumer, a marijuana cultivation facility, or a marijuana product 9 |
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52 | 53 | | manufacturing facility [CONSUMERS]. 10 |
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53 | 54 | | * Sec. 2. AS 17.38 is amended by adding a new section to read: 11 |
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54 | 55 | | Sec. 17.38.075. Marijuana inventory tracking at marijuana cultivation 12 |
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55 | 56 | | facilities. A marijuana cultivation facility shall assign a tracking number to each crop 13 |
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56 | 57 | | of marijuana plants when the height of one or more plants exceeds eight inches. The 14 |
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57 | 58 | | board may not require a marijuana cultivation facility to assign an individual tracking 15 |
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58 | 59 | | number to each plant propagated, grown, or cultivated on the marijuana cultivation 16 |
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59 | 60 | | facility's premises. 17 |
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60 | 61 | | * Sec. 3. AS 17.38.200(a) is amended to read: 18 |
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61 | 62 | | (a) Each application or renewal application for a registration to operate a 19 |
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62 | 63 | | marijuana establishment shall be submitted to the board. A renewal application may be 20 |
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63 | 64 | | submitted up to 90 days before the expiration of the marijuana establishment's 21 |
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64 | 65 | | registration. When filing an application for a new registration under this subsection, 22 |
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65 | 66 | | the applicant shall submit the applicant's fingerprints and the fees required by the 23 |
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66 | 67 | | Department of Public Safety under AS 12.62.160 for criminal justice information and 24 |
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67 | 68 | | a national criminal history record check. When filing an application for renewal of 25 |
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68 | 69 | | registration, an applicant shall submit the applicant's fingerprints and the fees required 26 |
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69 | 70 | | by the Department of Public Safety under AS 12.62.160 for criminal justice 27 |
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70 | 71 | | information and a national criminal history record check every six [FIVE] years. The 28 |
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71 | 72 | | board shall forward the fingerprints and fees to the Department of Public Safety to 29 |
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72 | 73 | | obtain a report of criminal justice information under AS 12.62 and a national criminal 30 |
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75 | 76 | | New Text Underlined [DELETED TEXT BRACKETED] |
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76 | 77 | | |
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77 | 78 | | * Sec. 4. AS 17.38.200(d) is amended to read: 1 |
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78 | 79 | | (d) Within 45 to 90 days after receiving an application or renewal application, 2 |
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79 | 80 | | the board shall issue a biennial [AN ANNUAL] registration to the applicant unless 3 |
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80 | 81 | | the board finds the applicant is not in compliance with regulations enacted under 4 |
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81 | 82 | | [PURSUANT TO] AS 17.38.190 or the board is notified by the relevant local 5 |
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82 | 83 | | government that the applicant is not in compliance with ordinances and regulations 6 |
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83 | 84 | | made under [PURSUANT TO] AS 17.38.210 and in effect at the time of application. 7 |
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84 | 85 | | * Sec. 5. AS 17.38.210(e) is amended to read: 8 |
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85 | 86 | | (e) A local government may establish a schedule of biennial [ANNUAL] 9 |
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86 | 87 | | operating, registration, and application fees for marijuana establishments, provided 10 |
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87 | 88 | | that the local government may charge the 11 |
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88 | 89 | | (1) application fee only if an application is submitted to the local 12 |
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89 | 90 | | government in accordance with (f) of this section; and 13 |
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90 | 91 | | (2) registration fee only if a registration is issued by the local 14 |
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91 | 92 | | government in accordance with (f) of this section. 15 |
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92 | 93 | | * Sec. 6. AS 17.38.210(f) is amended to read: 16 |
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93 | 94 | | (f) If the board does not issue a registration to an applicant within 90 days 17 |
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94 | 95 | | after receiving [OF RECEIPT OF] the application filed in accordance with 18 |
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95 | 96 | | AS 17.38.200 and does not notify the applicant of the specific, permissible reason for 19 |
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96 | 97 | | its denial, in writing and within that [SUCH] time period, or if the board has adopted 20 |
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97 | 98 | | regulations under [PURSUANT TO] AS 17.38.190 and has accepted applications 21 |
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98 | 99 | | under [PURSUANT TO] AS 17.38.200 but has not issued any registrations by 15 22 |
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99 | 100 | | months after February 24, 2015, the applicant may resubmit its application directly to 23 |
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100 | 101 | | the local regulatory authority, under [PURSUANT TO] (c) of this section, and the 24 |
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101 | 102 | | local regulatory authority may issue a biennial [AN ANNUAL] registration to the 25 |
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102 | 103 | | applicant. If an application is submitted to a local regulatory authority under this 26 |
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103 | 104 | | subsection, the board shall forward to the local regulatory authority the application fee 27 |
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104 | 105 | | paid by the applicant to the board upon request by the local regulatory authority. 28 |
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105 | 106 | | * Sec. 7. AS 17.38.210(h) is amended to read: 29 |
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106 | 107 | | (h) A local regulatory authority issuing a registration to an applicant shall do 30 |
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109 | 110 | | New Text Underlined [DELETED TEXT BRACKETED] |
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110 | 111 | | |
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111 | 112 | | application unless the local regulatory authority finds and notifies the applicant that 1 |
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112 | 113 | | the applicant is not in compliance with ordinances and regulations made under 2 |
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113 | 114 | | [PURSUANT TO] (b) of this section in effect at the time the application is submitted 3 |
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114 | 115 | | to the local regulatory authority. The local government shall notify the board if a 4 |
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115 | 116 | | biennial [AN ANNUAL] registration has been issued to the applicant. 5 |
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116 | 117 | | * Sec. 8. AS 17.38.210(j) is amended to read: 6 |
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117 | 118 | | (j) A subsequent or renewed registration may be issued under (f) of this 7 |
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118 | 119 | | section on a biennial [AN ANNUAL] basis only upon resubmission to the local 8 |
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119 | 120 | | government of a new application submitted to the board under [PURSUANT TO] 9 |
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120 | 121 | | AS 17.38.200. 10 |
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121 | 122 | | * Sec. 9. AS 17.38.320 is amended to read: 11 |
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122 | 123 | | Sec. 17.38.320. Effect on registrations of prohibition of marijuana 12 |
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123 | 124 | | establishments. If a majority of voters vote to prohibit the operation of marijuana 13 |
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124 | 125 | | establishments under AS 17.38.300, the board may not issue, renew, or transfer, 14 |
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125 | 126 | | between persons or locations, a registration for a marijuana establishment located 15 |
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126 | 127 | | within the perimeter of the established village. A registration that may not be renewed 16 |
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127 | 128 | | because of a local option election held under AS 17.38.300 is void 90 days after the 17 |
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128 | 129 | | results of the election are certified. A registration that expires during the 90 days after 18 |
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129 | 130 | | the results of a local option election are certified may be extended, until it is void 19 |
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130 | 131 | | under this section, by payment of a prorated portion of the biennial [ANNUAL] 20 |
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131 | 132 | | registration fee. 21 |
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132 | 133 | | * Sec. 10. AS 17.38.900(18) is amended to read: 22 |
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133 | 134 | | (18) "retail marijuana store" means an entity registered to purchase 23 |
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134 | 135 | | marijuana from marijuana cultivation facilities, to purchase marijuana and marijuana 24 |
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135 | 136 | | products from marijuana product manufacturing facilities, and to sell marijuana and 25 |
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136 | 137 | | marijuana products to consumers, marijuana cultivation facilities, and marijuana 26 |
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137 | 138 | | product manufacturing facilities; 27 |
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138 | 139 | | * Sec. 11. AS 43.61.010(a) is amended to read: 28 |
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139 | 140 | | (a) An excise tax is imposed on the sale or transfer of marijuana from a 29 |
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140 | 141 | | marijuana cultivation facility to a retail marijuana store or marijuana product 30 |
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143 | 144 | | New Text Underlined [DELETED TEXT BRACKETED] |
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144 | 145 | | |
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145 | 146 | | the rate of $12.50 an [$50 PER] ounce, or proportionate part thereof, on marijuana 1 |
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146 | 147 | | that is sold or transferred from a marijuana cultivation facility to a retail marijuana 2 |
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147 | 148 | | store or marijuana product manufacturing facility. 3 |
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148 | 149 | | * Sec. 12. AS 43.61.010(f) is amended to read: 4 |
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149 | 150 | | (f) The marijuana education and treatment fund is established in the general 5 |
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150 | 151 | | fund. In addition to the accounting under (c) of this section, the Department of 6 |
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151 | 152 | | Administration shall separately account for 25 percent of the tax collected under this 7 |
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152 | 153 | | section and deposit it into the marijuana education and treatment fund. The 8 |
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153 | 154 | | Department of Administration shall deposit interest earned on the fund into the general 9 |
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154 | 155 | | fund. Money in the fund does not lapse. The legislature may use the annual estimated 10 |
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155 | 156 | | balance in the fund to make appropriations to the Department of Health for the 11 |
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156 | 157 | | comprehensive marijuana use education and treatment program established under 12 |
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157 | 158 | | AS 44.29.020(a)(14) and may use at least 50 percent of the annual estimated 13 |
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158 | 159 | | balance in the fund to make appropriations to the youth services grant program 14 |
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159 | 160 | | within the community-based marijuana misuse prevention component of that 15 |
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160 | 161 | | program. 16 |
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161 | | - | * Sec. 13. AS 43.61.010 is amended by adding new subsections to read: 17 |
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162 | | - | (g) In addition to the accounting under (c) and (f) of this section, the 18 |
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163 | | - | Department of Administration shall separately account for 25 percent of the tax 19 |
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164 | | - | collected under this section and deposit it into the public education fund. 20 |
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165 | | - | (h) A sales tax is imposed on the sale of marijuana and marijuana products 21 |
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166 | | - | from a retail marijuana store to a consumer. Every consumer shall pay a six percent 22 |
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167 | | - | sales tax at a retail marijuana store for all marijuana and marijuana products intended 23 |
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168 | | - | for human consumption. 24 |
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169 | | - | * Sec. 14. AS 43.61.020 is amended to read: 25 |
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170 | | - | Sec. 43.61.020. Quarterly statements [MONTHLY STATEMENT] and 26 |
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171 | | - | payments. (a) Each retail marijuana store [CULTIVATION FACILITY] shall send a 27 |
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172 | | - | statement by mail or electronically to the department on or before the last day of each 28 |
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173 | | - | quarter [CALENDAR MONTH]. The statement must contain an account of the 29 |
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174 | | - | amount of marijuana sold to consumers [OR TRANSFERRED TO RETAIL 30 |
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175 | | - | MARIJUANA STORES AND MARIJUANA PRODUCT MANUFACTURING 31 34-LS0528\N |
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176 | | - | CSHB 91(STA) -6- HB0091b |
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| 162 | + | * Sec. 13. AS 43.61.010 is amended by adding a new subsection to read: 17 |
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| 163 | + | (g) A sales tax is imposed on the sale of marijuana and marijuana products 18 |
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| 164 | + | from a retail marijuana store to a consumer. Every consumer shall pay a six percent 19 |
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| 165 | + | sales tax at a retail marijuana store for all marijuana and marijuana products intended 20 |
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| 166 | + | for human consumption. 21 |
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| 167 | + | * Sec. 14. AS 43.61.020 is amended to read: 22 |
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| 168 | + | Sec. 43.61.020. Quarterly statements [MONTHLY STATEMENT] and 23 |
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| 169 | + | payments. (a) Each retail marijuana store [CULTIVATION FACILITY] shall send a 24 |
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| 170 | + | statement by mail or electronically to the department on or before the last day of each 25 |
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| 171 | + | quarter [CALENDAR MONTH]. The statement must contain an account of the 26 |
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| 172 | + | amount of marijuana sold to consumers [OR TRANSFERRED TO RETAIL 27 |
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| 173 | + | MARIJUANA STORES AND MARIJUANA PRODUCT MANUFACTURING 28 |
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| 174 | + | FACILITIES IN THE STATE] during the preceding quarter [MONTH], setting out 29 |
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| 175 | + | [(1)] the total number of ounces, including fractional ounces, sold and 30 |
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| 176 | + | the total value of the marijuana sold [OR TRANSFERRED; 31 34-LS0528\A |
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| 177 | + | HB 91 -6- HB0091a |
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179 | | - | FACILITIES IN THE STATE] during the preceding quarter [MONTH], setting out 1 |
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180 | | - | [(1)] the total number of ounces, including fractional ounces, sold and 2 |
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181 | | - | the total value of the marijuana sold [OR TRANSFERRED; 3 |
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182 | | - | (2) THE NAMES AND ALASKA ADDRESS OF EACH BUYER 4 |
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183 | | - | AND TRANSFEREE; AND 5 |
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184 | | - | (3) THE WEIGHT OF MARIJUANA SOLD OR TRANSFERRED 6 |
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185 | | - | TO THE RESPECTIVE BUYERS OR TRANSFEREES]. 7 |
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186 | | - | (b) The retail marijuana store [CULTIVATION FACILITY] shall pay 8 |
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187 | | - | quarterly [MONTHLY] to the department [,] all taxes, computed at the rates 9 |
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188 | | - | prescribed in this chapter, on the respective total quantities of the marijuana sold [OR 10 |
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189 | | - | TRANSFERRED] during the preceding quarter [MONTH]. The quarterly 11 |
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190 | | - | [MONTHLY] return shall be filed and the tax paid on or before the last day of each 12 |
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191 | | - | quarter [MONTH] to cover the preceding quarter [MONTH]. 13 |
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192 | | - | * Sec. 15. AS 43.61.030 is amended to read: 14 |
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193 | | - | Sec. 43.61.030. Administration and enforcement of tax. (a) Delinquent 15 |
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194 | | - | payments under this chapter shall subject the retail marijuana store [CULTIVATION 16 |
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195 | | - | FACILITY] to civil penalties under AS 43.05.220. 17 |
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196 | | - | (b) If a retail marijuana store [CULTIVATION FACILITY] fails to pay the 18 |
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197 | | - | tax to the state, the retail marijuana store's [CULTIVATION FACILITY'S] 19 |
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198 | | - | registration may be revoked in accordance with procedures established under 20 |
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199 | | - | AS 17.38.190(a)(1). 21 |
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200 | | - | * Sec. 16. AS 44.25.020 is amended to read: 22 |
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201 | | - | Sec. 44.25.020. Duties of department. The Department of Revenue shall 23 |
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202 | | - | (1) enforce the tax laws of the state; 24 |
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203 | | - | (2) collect, account for, have custody of, invest, and manage all state 25 |
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204 | | - | funds and all revenues of the state except revenues incidental to a program of licensing 26 |
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205 | | - | and regulation carried on by another state department, funds managed and invested by 27 |
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206 | | - | the Alaska Retirement Management Board, and as otherwise provided by law; 28 |
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207 | | - | (3) invest and manage the balance of the power development fund in 29 |
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208 | | - | accordance with AS 44.83.386; 30 |
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209 | | - | (4) administer the surety bond program for licensure as a fish 31 34-LS0528\N |
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210 | | - | HB0091b -7- CSHB 91(STA) |
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| 180 | + | (2) THE NAMES AND ALASKA ADDRESS OF EACH BUYER 1 |
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| 181 | + | AND TRANSFEREE; AND 2 |
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| 182 | + | (3) THE WEIGHT OF MARIJUANA SOLD OR TRANSFERRED 3 |
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| 183 | + | TO THE RESPECTIVE BUYERS OR TRANSFEREES]. 4 |
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| 184 | + | (b) The retail marijuana store [CULTIVATION FACILITY] shall pay 5 |
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| 185 | + | quarterly [MONTHLY] to the department [,] all taxes, computed at the rates 6 |
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| 186 | + | prescribed in this chapter, on the respective total quantities of the marijuana sold [OR 7 |
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| 187 | + | TRANSFERRED] during the preceding quarter [MONTH]. The quarterly 8 |
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| 188 | + | [MONTHLY] return shall be filed and the tax paid on or before the last day of each 9 |
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| 189 | + | quarter [MONTH] to cover the preceding quarter [MONTH]. 10 |
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| 190 | + | * Sec. 15. AS 43.61.030 is amended to read: 11 |
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| 191 | + | Sec. 43.61.030. Administration and enforcement of tax. (a) Delinquent 12 |
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| 192 | + | payments under this chapter shall subject the retail marijuana store [CULTIVATION 13 |
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| 193 | + | FACILITY] to civil penalties under AS 43.05.220. 14 |
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| 194 | + | (b) If a retail marijuana store [CULTIVATION FACILITY] fails to pay the 15 |
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| 195 | + | tax to the state, the retail marijuana store's [CULTIVATION FACILITY'S] 16 |
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| 196 | + | registration may be revoked in accordance with procedures established under 17 |
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| 197 | + | AS 17.38.190(a)(1). 18 |
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| 198 | + | * Sec. 16. AS 44.25.020 is amended to read: 19 |
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| 199 | + | Sec. 44.25.020. Duties of department. The Department of Revenue shall 20 |
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| 200 | + | (1) enforce the tax laws of the state; 21 |
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| 201 | + | (2) collect, account for, have custody of, invest, and manage all state 22 |
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| 202 | + | funds and all revenues of the state except revenues incidental to a program of licensing 23 |
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| 203 | + | and regulation carried on by another state department, funds managed and invested by 24 |
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| 204 | + | the Alaska Retirement Management Board, and as otherwise provided by law; 25 |
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| 205 | + | (3) invest and manage the balance of the power development fund in 26 |
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| 206 | + | accordance with AS 44.83.386; 27 |
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| 207 | + | (4) administer the surety bond program for licensure as a fish 28 |
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| 208 | + | processor or primary fish buyer; 29 |
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| 209 | + | (5) provide reasonable assistance to the Alaska Industrial Development 30 |
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| 210 | + | and Export Authority under AS 44.88.850(c); 31 34-LS0528\A |
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| 211 | + | HB0091a -7- HB 91 |
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213 | | - | processor or primary fish buyer; 1 |
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214 | | - | (5) provide reasonable assistance to the Alaska Industrial Development 2 |
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215 | | - | and Export Authority under AS 44.88.850(c); 3 |
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216 | | - | (6) establish at least one facility in each judicial district to collect 4 |
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217 | | - | monthly statements and payments from retail marijuana stores under 5 |
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218 | | - | AS 43.61.020. 6 |
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219 | | - | * Sec. 17. AS 43.61.010(b) is repealed. 7 |
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220 | | - | * Sec. 18. AS 43.61.010(a) is repealed January 1, 2026. 8 |
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221 | | - | * Sec. 19. The uncodified law of the State of Alaska is amended by adding a new section to 9 |
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222 | | - | read: 10 |
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223 | | - | APPLICABILITY. AS 43.61.010(a), as amended by sec. 11 of this Act, applies to 11 |
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224 | | - | taxes accrued on or after the effective date of sec. 11 of this Act. 12 |
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225 | | - | * Sec. 20. Sections 13 - 16 of this Act take effect January 1, 2026. 13 |
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226 | | - | * Sec. 21. Except as provided in sec. 20 of this Act, this Act takes effect July 1, 2025. 14 |
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| 214 | + | (6) establish at least one facility in each judicial district to collect 1 |
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| 215 | + | monthly statements and payments from retail marijuana stores under 2 |
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| 216 | + | AS 43.61.020. 3 |
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| 217 | + | * Sec. 17. AS 43.61.010(b) is repealed. 4 |
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| 218 | + | * Sec. 18. AS 43.61.010(a) is repealed January 1, 2026. 5 |
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| 219 | + | * Sec. 19. The uncodified law of the State of Alaska is amended by adding a new section to 6 |
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| 220 | + | read: 7 |
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| 221 | + | APPLICABILITY. AS 43.61.010(a), as amended by sec. 11 of this Act, applies to 8 |
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| 222 | + | taxes accrued on or after the effective date of sec. 11 of this Act. 9 |
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| 223 | + | * Sec. 20. Sections 13 - 16 of this Act take effect January 1, 2026. 10 |
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| 224 | + | * Sec. 21. Except as provided in sec. 20 of this Act, this Act takes effect July 1, 2025. 11 |
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