Montana Code 16-12-311. Local government excise tax– election required — procedure — notice
16-12-311. Local government excise tax– election required — procedure — notice. (1) A county that has permitted an adult-use dispensary or medical marijuana dispensary to operate within its borders pursuant to 16-12-301 or a county in which the majority of voters voted to approve Initiative Measure No. 190 in the November 3, 2020, general election, may not impose or, except as provided in this section, amend or repeal a local-option marijuana excise tax unless the local-option marijuana excise tax question has been approved by a majority of the qualified electors voting on the question.
Terms Used In Montana Code 16-12-311
- Adult-use dispensary: means a licensed premises from which a person licensed by the department may:
(a)obtain marijuana or marijuana products from a licensed cultivator, manufacturer, dispensary, or other licensee approved under this chapter; and
(b)sell marijuana or marijuana products to registered cardholders, adults that are 21 years of age or older, or both. See Montana Code 16-12-102
- Fiscal year: The fiscal year is the accounting period for the government. For the federal government, this begins on October 1 and ends on September 30. The fiscal year is designated by the calendar year in which it ends; for example, fiscal year 2006 begins on October 1, 2005 and ends on September 30, 2006.
- Marijuana: means all plant material from the genus Cannabis containing tetrahydrocannabinol (THC) or seeds of the genus capable of germination. See Montana Code 16-12-102
- Medical marijuana: means marijuana or marijuana products that are for sale solely to a cardholder who is registered under Title 16, chapter 12, part 5. See Montana Code 16-12-102
- State: when applied to the different parts of the United States, includes the District of Columbia and the territories. See Montana Code 1-1-201
(2)The local-option marijuana excise tax question may be presented to the qualified electors of a county by a petition of the electors as provided in 7-5-131, 7-5-132, 7-5-134, 7-5-135, and 7-5-137 or by a resolution of the governing body of the county.
(3)The petition or resolution referring the taxing question must state:
(a)the rate of the tax, which may not exceed 3% of the retail value of all marijuana and marijuana products sold at an adult-use dispensary or medical marijuana dispensary;
(b)the date when the tax becomes effective, which may not be earlier than 90 days after the election; and
(c)the purposes that may be funded by the tax revenue.
(4)On receipt of an adequate petition, the county’s governing body shall hold an election in accordance with Title 13, chapter 1, part 5.
(5)Notice of the election must be given as provided in 13-1-108 and include the information listed in subsection (3) of this section.
(6)The question of the imposition of a local-option marijuana excise tax may not be placed before the qualified electors more than once in any fiscal year.