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-29— SB 1262 <br /> 1 tax and not a fee or special assessment, and the tax is not required <br /> 2 to be apportioned on the basis of benefit to any person or property <br /> 3 or be applied uniformly to all taxpayers or all real property. <br /> 4 (3) A tax imposed by a county pursuant to this section by a <br /> 5 county may include a transactions and use tax imposed solely for <br /> 6 marijuana or marijuana products, which shall otherwise conform <br /> 7 to Part 1.6 (commencing with Section 7251) of Division 2 of the <br /> 8 Revenue and Taxation Code. Notwithstanding Section 7251.1 of <br /> 9 the Revenue and Taxation Code, the tax may be imposed at any <br /> tO rate specked by the board of supervisors, and the tax rate <br /> 11 authorized by this section shall not be considered for purposes of <br /> 12 the combined tax rate limitation established by that section. <br /> 13 (4) The tax authorized by this section may be imposed upon any <br /> 14 or all of the activities set forth in paragraph (1), regardless of <br /> 15 whether the activity is undertaken individually, collectively, or <br /> 16 cooperatively, and regardless of whether the activity is for <br /> 17 compensation or gratuitously, as determined by the board of <br /> 18 supervisors. <br /> 19 (5) The board of supervisors shall specify whether the tax <br /> 20 applies throughout the entire county or within the unincorporated <br /> 21 area of the county. <br /> 22 (b) In addition to any other method of collection authorized by <br /> 23 law, the board of supervisors may provide for collection of the tax <br /> 24 imposed pursuant to this section in the same manner, and subject <br /> 25 to the same penalties and priority of lien, as other charges and <br /> 26 taxes fixed and collected by the county <br /> 27 (c) Any tax imposed pursuant to this section shall be subject to <br /> 28 applicable voter approval requirements imposed by any other law. <br /> 29 (d) For purposes of this section, "marijuana" shall have the <br /> 30 meanings set forth in Section 18100 of the Business and Professions <br /> 31 Code. <br /> 32 (e) This section does not limit or prohibit the levy or collection <br /> 33 or any other fee, charge, or tax, or any license or service fee or <br /> 34 charge upon, or related to, the activities set forth in subdivision <br /> 35 (a) as otherwise provided by law. This section shall not be <br /> 36 construed as a limitation upon the taxing authority of any county <br /> 37 as provided by other law. <br /> 94 <br />