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28 | 28 | | STATE OF OKLAHOMA |
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29 | 29 | | |
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30 | 30 | | 1st Session of the 60th Legislature (2025) |
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31 | 31 | | |
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32 | 32 | | HOUSE BILL 2176 By: Pfeiffer |
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33 | 33 | | |
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34 | 34 | | |
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35 | 35 | | |
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36 | 36 | | |
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37 | 37 | | |
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38 | 38 | | AS INTRODUCED |
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39 | 39 | | |
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40 | 40 | | An Act relating to state revenue administration; |
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41 | 41 | | amending 68 O.S. 2021, Section 255.2, as amended by |
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42 | 42 | | Section 6, Chapter 113, O.S.L. 202 3 (68 O.S. Supp. |
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43 | 43 | | 2024, Section 255.2), which relates to enforcement of |
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44 | 44 | | medical marijuana tax provisions; providing for |
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45 | 45 | | retention of fee amount; amending 63 O.S. 2021, |
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46 | 46 | | Section 426, as last amended by Section 1, Chapter |
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47 | 47 | | 34, 1st Extraordinary Session, O.S.L. 2023 (63 O.S. |
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48 | 48 | | Supp. 2024, Section 426), which relates to the |
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49 | 49 | | Medical Marijuana Tax Fund; modifying provisions |
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50 | 50 | | related to retention of fee amount; and providing an |
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51 | 51 | | effective date. |
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52 | 52 | | |
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53 | 53 | | |
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54 | 54 | | |
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57 | 57 | | |
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58 | 58 | | BE IT ENACTED BY THE PEOPLE OF THE STATE OF OKLAHOMA: |
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59 | 59 | | SECTION 1. AMENDATORY 68 O.S. 2021, Section 255.2, as |
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60 | 60 | | amended by Section 6, Chapter 113, O.S.L. 2023 (68 O.S. Supp. 2024, |
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61 | 61 | | Section 255.2), is amended to read as follows: |
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62 | 62 | | Section 255.2. As provided in Section 426 of Title 63 of the |
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63 | 63 | | Oklahoma Statutes, the Oklahoma Medical Marijuana Authority and the |
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64 | 64 | | Oklahoma Tax Commission shall enter into a contract whereby the Tax |
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65 | 65 | | Commission shall have authority to assess, collect and enforce the |
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66 | 66 | | seven percent (7%) tax on retail medical marijuana sales and a ny |
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67 | 67 | | |
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92 | 92 | | |
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93 | 93 | | penalties and interest thereon. Such assessment, collection and |
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94 | 94 | | enforcement authority shall apply to any tax and any penalty or |
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95 | 95 | | interest liability on retail medical marijuana sales existing at the |
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96 | 96 | | time of contracting. The contract shall provide for th e assessment, |
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97 | 97 | | collection and enforcement of the tax on retail medical marijuan a |
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98 | 98 | | sales in the same manner as the administration, collection and |
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99 | 99 | | enforcement of any tax payable by any taxpayer subject to taxation |
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100 | 100 | | under any state tax law. For providing such c ollection assistance, |
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101 | 101 | | the Tax Commission shall charge the Oklahoma Medical Marijuana |
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102 | 102 | | Authority retain a fee of one and five -tenths percent (1.5%) of the |
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103 | 103 | | gross collection proceeds. All funds retained by the Tax Commission |
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104 | 104 | | for the collection services shall be deposited in the Tax Commission |
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105 | 105 | | Reimbursement Fund in the State Treasury. |
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106 | 106 | | SECTION 2. AMENDATORY 63 O.S. 2021, Section 426, as last |
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107 | 107 | | amended by Section 1, Chapter 34, 1st Extraordinary Session, O.S.L. |
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108 | 108 | | 2023 (63 O.S. Supp. 2024, Se ction 426), is amended to read as |
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109 | 109 | | follows: |
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110 | 110 | | Section 426. A. The tax on retail medical marijuana sales |
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111 | 111 | | shall be established at seven percent (7%) of the gross amount |
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112 | 112 | | received by the seller. |
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113 | 113 | | B. This tax shall be collected at the point of sale. Except as |
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114 | 114 | | provided for in subsection D, tax proceeds, less the collection fee |
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115 | 115 | | retained by the Oklahoma Tax Commission pursuant to Section 255.2 of |
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141 | 141 | | |
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142 | 142 | | Title 68 of the Oklahoma Statutes, shall be deposited into the |
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143 | 143 | | Medical Marijuana Tax Fund created in Section 3 of this a ct. |
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144 | 144 | | C. Pursuant to Section 255.2 of Title 68 of the Oklahoma |
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145 | 145 | | Statutes, the Oklahoma Tax Commission shall have authority to |
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146 | 146 | | assess, collect and enforce the tax specified in subsection A of |
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147 | 147 | | this section including any interest and penalty thereon. |
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148 | 148 | | D. For fiscal year 2022, proceeds from the levy authorized by |
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149 | 149 | | subsection A of this sect ion shall be apportioned as follows: |
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150 | 150 | | 1. The first Sixty-five Million Dollars ($65,000,000.00) shall |
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151 | 151 | | be apportioned as follows: |
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152 | 152 | | a. fifty-nine and twenty-three hundredths percent |
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153 | 153 | | (59.23%) to the State Public Common School Building |
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154 | 154 | | Equalization Fund, |
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155 | 155 | | b. thirty-four and sixty-two hundredths percent (34.62%) |
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156 | 156 | | to the Oklahoma Medical Marijuana Authority, a |
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157 | 157 | | division within the State Department of Health, and |
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158 | 158 | | c. six and fifteen hundredths percent (6.15%) to the |
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159 | 159 | | State Department of Health and earmarked for drug and |
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160 | 160 | | alcohol rehabilitation; and |
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161 | 161 | | 2. Any surplus collections shall be apportioned to the General |
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162 | 162 | | Revenue Fund of the State Treasury. |
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163 | 163 | | E. If any medical marijuana business licensee int entionally |
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164 | 164 | | does not remit the taxes as required by the provisions of this |
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165 | 165 | | section or the provisions of Section 1354 of Title 68 of the |
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192 | 192 | | Oklahoma Statutes, the Authority shall permanently revoke the |
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193 | 193 | | medical marijuana business license of the business licensee and the |
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194 | 194 | | business licensee shall be permanently ineligible to receive any |
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195 | 195 | | other type of medical marijuana business license issued by the |
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196 | 196 | | Authority, including licenses for a dispensary, commercial grower |
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197 | 197 | | operation, processing facility, transporter, research , education |
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198 | 198 | | facility, and waste disposal facility. |
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199 | 199 | | SECTION 3. This act shall become effective November 1, 2025. |
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200 | 200 | | |
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201 | 201 | | 60-1-11053 MAH 01/15/25 |
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