GOVERNOR’S TASK FORCE

ON THE IMPLEMENTATION OF BALLOT QUESTION 2:

THE REGULATION AND TAXATION OF MARIJUANA ACT

TAXATION/ REVENUE/ REGULATION WORKING GROUP

MEETING MINUTES

Nevada Department of Taxation

Large Conference Room

1550 College Parkway

Carson City, Nevada

Nevada Department of Taxation

Training Room

2550 Paseo Verde Parkway, Suite 180

Henderson, Nevada

March 23, 2017

10:00 a.m.

Meeting was called to order at 10:05 a.m.

Members Present:

Steve Gilbert

Marla Williams

Dagny Stapleton

Joe Pollock

Neil Krutz
Kenny Furlong
John Ritter

David Goldwater

Deonne Contine

Amanda Connor

Members Absent:

Jacqueline Holloway

Karen Abowd

I.  Public Comment.

Will Adler commented that taxes will be what separate the medical marijuana from the recreational marijuana.

Thomas Haynie of the Las Vegas Medical Marijuana Association commented that cannabis is being destroyed by greed and one of the members on this committee needs to be removed.

II.  Introductions.

Working group member introductions were made.

III.  Background.

Kelly Jesse reviewed background of the Task Force.

IV.  Review of Guiding Principles.

Kelly Jesse reviewed guiding principles.

V.  Review of Task Force and Working Group Timeline and Future Meeting Dates.

Kelly Jesse reviewed task force and working group timeline and future meeting dates.

VI.  Review of Ground Rules.

Kelly Jesse reviewed ground rules.

VII.  Review of Working Group Recommendation Process.

Kelly Jesse reviewed working group recommendation process.

VIII.  Review of Form for Working Group Presentations to the Task Force.

Kelly Jesse reviewed the form to be used for working group presentations to the Task Force.

IX.  Review of Taxation/ Revenue/ Regulation Working Group Topics.

Joe Pollock reviewed the taxation/revenue/regulation working group topics.

A.  Tax Clarification

B.  Sales Tax

C.  Wholesale Tax

D.  Business Licensing

E.  Licensing Requirements (Residency, Ownership Interest, Suitability Requirements for Licensees, Responsible Retailers Program)

F.  Single MJ Environment

G.  Financial Plan

H.  Operations Fees

I.  Regulatory Org Structure

J.  Inspections

K.  Penalties for Noncompliance to Regulations

L.  Local Governments and Financial Benefits

M.  Impacts of Local Government

X.  Review and Consideration for Approval of Agenda Items for Next Meeting.

John Ritter and Steve Gilbert will draft a recommendation with regard to the 15% excise tax.

David Goldwater, Dagny Stapleton and Amanda Conner will draft a recommendation with regard to the retail tax.

Dagny Stapleton and Neil Krutz will provide information on the impacts on the legalization of marijuana.

Kenny Furlong made a motion to approve the recommendations to be discussed at future meetings. Marla Williams seconds. All in favor. Motion carries.

XI.  Public Comment.

Lee Quick requested that the City of Las Vegas get more information of the impact of the retail marijuana, licenses and other considerations.

Tara Linn commented regarding the cost of a business license.

Mona Lisa Samuelson supports the 15 percent wholesale tax, and mentioned Senate Bill 329 which is currently at the Legislature.

Vicky Higgins commented on the high percentage of taxes for medical marijuana and retail marijuana. The medical patients should not be taxed the same as retail users.

XII.  Adjourned at 12:22 p.m.

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