Levy of tax

A cultivation facility, dispensary, or other marijuana business shall collect and remit a special privilege tax of four percent (4%) from the gross receipts or gross proceeds derived from each sale of usable marijuana on forms and in a manner specified by the Secretary of the Department of Finance and Administration. Amended by Act 2019, No. 910,§ 4226, eff. 7/1/2019. Added by Act 2017, No. 1098,§ 2, eff. 7/1/2017. A cultivation facility, dispensary, or other marijuana business shall collect and remit a special privilege tax of four percent (4%) from the gross receipts or gross proceeds derived from each sale of usable marijuana on forms and in a manner specified by the Secretary of the Department of Finance and Administration. Amended by Act 2019, No. 910,§ 4226, eff. 7/1/2019. Added by Act 2017, No. 1098,§ 2, eff. 7/1/2017.