16-12-301. Local government authority to regulate — opt-in requirement in certain counties — exemption for existing licensees. (1) (a) Except as provided in subsection (1)(b), a marijuana business may not operate in a county in which the majority of voters voted against approval of Initiative Measure No. 190 in the November 3, 2020, general election until: […]
16-12-302. Fraudulent representation — penalties. (1) In addition to any other penalties provided by law, an individual who fraudulently represents to a law enforcement official that the individual is a cultivator, manufacturer, adult-use dispensary, medical marijuana dispensary, testing laboratory, or marijuana transporter or has a marijuana worker permit is guilty of a civil fine not to […]
16-12-303. Law enforcement authority. Nothing in this chapter may be construed to limit a law enforcement agency’s ability to investigate unlawful activity in relation to a person or individual with a license. History: En. Sec. 22, I.M. No. 190, approved Nov. 3, 2020.
16-12-304. Forfeiture. (1) Marijuana, paraphernalia relating to marijuana, or other property seized by a law enforcement official from a person claiming the protections of this chapter in connection with the cultivation, manufacture, possession, transportation, distribution, or use of marijuana must be returned to the person immediately upon a determination that the person is in compliance with […]
16-12-305 through 16-12-308 reserved.
16-12-309. Local government taxing authority — specific delegation. As required by 7-1-112, 16-12-309 through 16-12-312, and 16-12-317 specifically delegate to the qualified electors of a county the power to authorize their county to impose a local-option marijuana excise tax within the corporate boundary of the county. History: En. Sec. 94, Ch. 576, L. 2021.
16-12-310. Limit on local-option marijuana excise tax rate — goods subject to tax. (1) The rate of the local-option marijuana excise tax must be established by the election petition or resolution provided for in 16-12-311, and the rate may not exceed 3%. (2) The local-option marijuana excise tax is a tax on the retail value of all […]
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 […]
16-12-312. Tax administration. (1) Not less than 90 days prior to the date that the local-option marijuana excise tax becomes effective, the county shall notify the department of the results of the election and coordinate with the department to facilitate the administration and collection of the local-option marijuana excise taxes. (2) The department shall establish by rule: […]
16-12-313 through 16-12-316 reserved.
16-12-317. Use of local-option marijuana excise tax revenue. Unless otherwise restricted, a county or municipality may appropriate and expend revenue derived from a local-option marijuana excise tax for any activity, undertaking, or administrative service that the municipality is authorized by law to perform, including costs resulting from the imposition of the tax or due to administrative […]
