From the Open-Publishing Calendar
From the Open-Publishing Newswire
Indybay Feature
ASA's California Weekly Alert from 4/13
*Weekly Roundup*
*ASA Chapter & Affiliate Meetings*
*City & County Hearings*
*Court Support*
*Special Events
*ASA Chapter & Affiliate Meetings*
*City & County Hearings*
*Court Support*
*Special Events
*Weekly Roundup*
1) Prosecutor to Retry Ed Rosenthal; Trial Date Set & ASA on California Sales Tax
*ASA Chapter & Affiliate Meetings*
2) Saturday, April 14th, Santa Barbara: 1st Santa Barbara ASA Meeting!
3) Sunday, April 15th, Birds Landing: Solano Patients' Group Meeting
4) Tuesday, April 17th, Sacramento: Sacramento ASA Meeting
5) Thursday, April 19th, Guerneville: Sonoma ASA Meeting
6) Thursday, April 19th, Newport Beach: Orange County ASA Meeting
7) Saturday, April 21st, Hollywood: Los Angeles ASA Meeting
8) Tuesday, April 24th, San Francisco: San Francisco ASA Meeting
9) Wednesday, April 25th, Oakland: East Bay ASA Meeting
*City & County Hearings*
10) Tuesday, April 17th, Santa Ana: Orange County Supervisors to Vote on MMJ ID Card
Implementation
11) Tuesday, April 17th, Pleasanton: City Council to Vote on Banning Medical Cannabis
Dispensaries
12) Wednesday, April 18th, Ridgecrest: City Council to Vote on Banning Medical Cannabis
Dispensaries
13) Tuesday, April 24th, Pleasant Hill: Planning Commission to Hold Hearing on Banning
Dispensaries
*Court Support*
14) Friday, April 20th, Fresno: Status Hearing for California Healthcare Collective
Defendants
15) Monday, April 23rd, Sacramento: Re-sentencing Hearing for Brian Epis
16) Wednesday, April 25th, Los Angeles: Hearing on Lawsuit Against Local Police
Cooperation with Feds
*Special Events
*17) Wednesday, April 18th, Nevada City: Nevada County DA's Medical Marijuana Forum
18) Friday, April 20th, Hollywood: Monte Carlo Night Benefit for ASA
------------------------------------------------------------------------
*Weekly Roundup*
------------------------------------------------------------------------
*1) Prosecutor to Retry Ed Rosenthal; Trial Date Set & ASA on California Sales Tax*
/Federal Prosecutor Proceeds with Marijuana Charges in Rosenthal Case/
Earlier today, Assistant US Attorney George Bevan said he would retry Ed Rosenthal on
marijuana charges, even after Judge Breyer had urged him not to proceed with the case
after additional charges had been ruled vindictive. Judge Breyer demanded to know who had
decided to continue prosecuting Rosenthal, and Bevan claimed that newly appointed US
Attorney Scott Schools had made the decision. Part of the reason Judge Breyer questioned
this decision is because even if Rosenthal is convicted, the prosecutor has stated he
would not seek additional punishment beyond the one-day sentence for Rosenthal's previous
conviction.
Rosenthal was re-indicted after his 2003 conviction was overturned in April 2006 by the
Ninth Circuit Court of Appeals. After finding out that medical marijuana evidence had
been excluded from the 2003 trial, a majority of the jurors that convicted Rosenthal
recanted their verdict. Due at least in part to public outcry, Rosenthal was sentenced to
one day in jail. The government was relying on the new charges of tax evasion and money
laundering to justify the second prosecution of Rosenthal. But on March 13, Federal
District Court Judge Charles Breyer ruled that Rosenthal was vindictively prosecuted, and
dismissed charges of tax evasion and money laundering. ASA Chief Counsel Joe Elford was
the author of the successful vindictive prosecution motion.
Rosenthal's trial date has been set for May 14th.
***
/ASA on California Sales Tax, by Kris Hermes, ASA Legal Campaign Director/
ASA has been working on the issue of sales tax in California since 2005, when the Board
of Equalization (BoE) began deliberating the issue and trying to reconcile collecting
sales tax for conduct that is illegal under federal law. During 2005, the BoE held
hearings to decide whether or not to tax the sale of medical marijuana (these were public
hearings that we announced at the time). ASA testified at multiple hearings and submitted
a position paper opposing the sales taxation of medical marijuana
<http://www.safeaccessnow.org/downloads/taxposition.pdf> from the standpoint that
patients would invariably bear the most significant financial brunt of the policy change.
We used a variety of arguments against sales taxation, not the least of which is the
threat to patients' and providers' right against self-incrimination that arguably is
violated by forcing applicants to divulge what they are selling.
The BoE voted to adopt its new policy in October 2005, with a vote of the Business Taxes
Committee, which comprised the entire Board. The new policy is embodied in an Issue Paper
found on their website at: http://www.boe.ca.gov/meetings/pdf/cannabisclubsip.pdf.
Essentially, the BoE decided in October 2005 to issue seller's permits to any applicants
providing medical marijuana.
Fortunately, the BoE adopted a policy that takes into account the applicants right
against self-incrimination by allowing the exclusion of certain information from the
application. When applying for a seller's permit (Application for Seller's Permit, form
BOE-400-SPA), in order to avoid self-incrimination, lines 38 and 68 can be omitted. The
applicant then completes an Incomplete Application Waiver form to justify the absence of
information. The Application for Seller's Permit can be obtained on-line at:
http://www.boe.ca.gov/pdf/boe400spa.pdf. It remains to be seen whether this method will,
in fact, avoid self-incrimination.
Other people have raised possible exemption issues, and while the BoE Issue Paper
mentions "retail sales" in numerous places, it is still unclear what constitutes "retail
sales." What is pretty clear at this point, is that the sales at all dispensing
collectives/cooperatives are subject to a sales tax, and that operators are obligated to
apply for a seller's permit or potentially face consequences. The BoE sent out a notice
<http://www.boe.ca.gov/news/pdf/medseller2007.pdf> to all publicly operating dispensing
facilities in February 2007, and has visited a number of facilities. It is still unclear,
however, what type of action they will take with a refusal to pay/cooperate.
The BoE also appears to be interested in back taxes if there is evidence of past medical
marijuana transactions prior to the application for a seller's permit. ASA is currently
engaged in discussions with BoE Board member Betty Yee (SF) about this specific issue. We
have argued, which also appears in the Sacramento Bee article, that if dispensing
facilities are required to apply for a seller's permit, they should at least not have to
pay back taxes prior to the application period. This will remove hardship and ensure
better compliance with the state (since that's ultimately what they're looking for). A
likely compromise will be the collection of back taxes to the adoption of the new policy
(circa October 2005). As a minor concession, the BoE also "allows" sellers to work out
payment plans as necessary.
Beyond dispensing facilities, the issue of BoE enforcement is completely unknown at this
point. It is unclear as to what mechanism the BoE intends to use or the capacity of the
BoE to go after providers across the state. Regardless of anyone's interpretation of the
tax code, the BoE expects all "point-of-sale" transactions involving medical marijuana to
be sales taxed, but its capacity to enforce thousands of such transactions is unclear.
What's clearer is that the most visible are the most vulnerable to scrutiny by the state,
namely the dispensing collectives that operate store-front businesses. As has already
been suggested, if you operate a dispensing facility, and it can be afforded, that an
accountant familiar with these issues be hired.
So that information about taxation is as clear as possible and coming directly from the
source, ASA has put pressure on the BoE to draft a "Frequently Asked Questions" paper
that can widely distributed. This FAQ is currently in the works by the BoE, which will be
disseminated as soon as it's done.
In the meantime, there appear to be a number of providers across the state that want to
try to challenge this new sales tax requirement. Because the medical marijuana community
is somewhat divided on this issue, and because of the fervent desire by the state to
collect some of the revenue from sales, it portends to be a murky legal and political
environment, with no easy victories.
Regarding the issue of whether sales tax information can be used federally against
people, it clearly can. So, complying with the state does not provide you protection from
the federal government. However, in the long term, as the state becomes more dependent on
the revenue (if they are not successfully challenged legally or politically), the state
may defend these facilities from the feds with more vigor that it currently does.
------------------------------------------------------------------------
*ASA Chapter Meetings*
------------------------------------------------------------------------
*2) Saturday, April 14th, Santa Barbara: 1st Santa Barbara ASA Meeting!*
A new ASA chapter has been formed in Santa Barbara! Please join us for the first meeting
on April 14th. At this meeting, we will continue the strategizing begun at the March 31st
town hall. Join Santa Barbara ASA to protect safe access!
3:00-5:00 p.m.
Room 203
Antioch University
801 Garden Street
Santa Barbara, CA
For more info, contact Jennifer: jenniferln [at] gmail.com
------------------------------------------------------------------------
*3) Sunday, April 15th, Birds Landing: Solano Patients' Group Meeting*
The SPG is working with medical marijuana patients and activists throughout California to
defend patients' rights.
3:00 p.m. @ 2145 Collinsville Road in Birds Landing
For more info, call (707) 635-3752
------------------------------------------------------------------------
*4) Tuesday, April 17th, Sacramento: Sacramento ASA Meeting*
The Sacramento ASA chapter has moved to a new site and date. Please join Sac ASA to plan
for the future of safe access locally, statewide, and nationally!
7:00 p.m.
Crusaders Hall
320 Harris Avenue, Suite H
Sacramento, CA
For more information or to get involved, please contact Lanette: cannacare [at] earthlink.net
------------------------------------------------------------------------
*
**5) Thursday, April 19th, Gureneville: Sonoma ASA Meeting
*
When: Thursday from 7pm-9pm
Where: Marvin's Gardens 15025 River Road (towards Guerneville)
Please join Sonoma's chapter of American's for Safe Access. Patients, supporters,
caregivers and friends are
welcome to come share their opinions on what should happen locally, statewide, and
nationally. More info 707-332-6556
------------------------------------------------------------------------
*
6) Thursday, April 19th, Newport Beach: Orange County ASA Meeting*
The Orange County Dept of Health has been dragging its feet in the process of issuing the
SB 420 ID Card Program. Now that the Courts have given hesitant counties the guidance
they need, we need to make our voices heard!
7-9 PM
Law Offices of WENTWORTH, PAOLI & PURDY, LLP
4631 Teller Avenue, Suite 100
Newport Beach, CA 92660
------------------------------------------------------------------------
*7) Saturday, April 21st, Hollywood: Los Angeles ASA Meeting*
Join the Los Angeles Chapter of ASA to be a part of the local effort to implement medical
cannabis laws and defend our rights! LA ASA is currently working on getting LA County ID
cards issued, passing sensible regulations for collectives, stopping police harassment
and confiscation of medicine, raising public awareness, and much more.
1-3 pm @ California Patients Group
6208 Santa Monica Blvd., LA
Local ASA meeting open to all medical cannabis supporters. All welcome!
Call 323-464-7719 or email Chris [at] SafeAccessNow.org
------------------------------------------------------------------------
*8) Tuesday, April 24th, San Francisco: San Francisco ASA Meeting*
Join SF ASA to discuss and plan for local, state and national issues. Get active locally
to protect safe access!
7:00 p.m.
CA Marijuana Party Bookstore
223a 9th St. @ Howard in San Francisco
------------------------------------------------------------------------
*9) Wednesday, April 25th, Oakland: East Bay ASA Meeting*
Join East Bay ASA to discuss strategies for responding to raids, Oakland dispensary
regulations, court support, and more.
Please join us and make your voice heard! Refreshments will be served.
* Wednesday, April 25th @ 7 pm*
Americans for Safe Access Headquarters
1322 Webster Street, Suite 402, Downtown Oakland
Just a couple blocks from the 12th Street BART station!
For more information or to get involved, contact Rebecca: Rebecca [at] SafeAccessNow.org or
510-251-1856 x 308
Please spread the word and pass this on to your East Bay neighbors!
------------------------------------------------------------------------
*City & County Hearings*
------------------------------------------------------------------------
*
10) Tuesday, April 17th, Santa Ana: Orange County Supervisors to Vote on MMJ ID Card
Implementation*
Next Tuesday, April 17 at 10am, the Orange County Board of Supervisors will be conducting
a hearing on
the local implementation of the medical marijuana ID card program.
In order to ensure that the board makes the right decision by voting to uphold state law,
it is critical that local patients and supporters show up to support this important
program. Participation in the program would be entirely voluntary for qualified patients
and caregivers; however the county is required, by law, to make the program available.
If the program is implemented, Orange County patients and caregivers will be able to
obtain the ID cards
through a confidential program administered by the county's Health Services Agency. The
ID program works
to protect cardholders from unnecessary arrest, detainment or seizure of their medicine
by state and local law enforcement-which conduct 99% of marijuana arrests.
Please join us on Tuesday morning to express your support for patients' rights in Orange
County and the medical marijuana ID card program.
Orange County Board of Supervisors
Tuesday, April 17 -- 10:00am
333 W. Santa Ana Blvd.
Santa Ana, CA 92701
Map: http://tinyurl.com/3b65rx
**This is a professional meeting, please dress and act accordingly.**
Also, if you live in Orange County and have not contacted the supervisors yet, please
visit
http://www.safeaccessnow.org/OCIDcardaction to send an email to the board members.
Thank you for supporting safe access in Orange County. Only with your help, can we make
full implementation
of California's medical marijuana laws a reality. Feel free to contact me at any time for
more information.
I hope to see you on Tuesday!
Sincerely,
Aaron Smith
SafeAccessNow [at] gmail.com
------------------------------------------------------------------------
*
11) Tuesday, April 17th, Pleasanton: City Council to Vote on Banning Medical Cannabis
Dispensaries*
Pleasanton currently has a moratorium on medical cannabis dispensaries, and they are
considering passing a permanent ban! Please attend this hearing and speak out for safe
access!
Download ASA talking points <http://safeaccessnow.org/article.php?list=type&type=212> on
dispensary regulations, moratoriums and bans.
7:00 p.m.
City Council Chambers
200 Old Bernal Avenue.
Pleasanton, CA
------------------------------------------------------------------------
*12) Wednesday, April 18th, Ridgecrest: City Council to Vote on Banning Medical Cannabis
Dispensaries*
On Wednesday, April 4th, the Ridgecrest City Council introduced an ordinance banning
medical cannabis dispensaries. This ordinance will be coming up for a final vote on April
18th. Please attend this hearing and speak out for safe access!
Download ASA talking points <http://safeaccessnow.org/article.php?list=type&type=212> on
dispensary regulations, moratoriums and bans.
6:30 p.m.
City Council Chambers
100 West California Avenue
Ridgecrest, CA
------------------------------------------------------------------------
*
13) Tuesday, April 24th, Pleasant Hill: Planning Commission to Hold Hearing on Banning
Dispensaries*
Pleasant Hill currently has a moratorium on dispensaries and is considering permanently
banning dispensaries. Please attend this hearing and speak out for safe access!
You can also submit comments before the hearing. Written comments on the proposed
Negative Declaration must be submitted to the Planning Commission no later than 5:00 p.m.
Friday, April 20, at 100 Gregory Lane, Pleasant Hill, CA. 94523.
Download ASA talking points <http://safeaccessnow.org/article.php?list=type&type=212> on
dispensary regulations, moratoriums and bans.
7:30 p.m.
City Council Chambers
100 Gregory Lane
Pleasant Hill, CA
(The next hearing on this issue will be held on May 7th at 7:30 p.m. before the full City
Council.)
------------------------------------------------------------------------
*Court Support*
------------------------------------------------------------------------
*14) Friday, April 20th, Fresno: Status Hearing for California Healthcare Collective
Defendants*
Status hearing at 9am before Judge Anthony W. Ishii in U.S. District Court, 2500 Tulare
Street, Fresno, CA. After the City of Modesto failed to shut down the California
Healthcare Collective by banning dispensaries, the DEA was called in. On September 27,
2006, the collective was raided and four people were arrested (two operators and two
staff) on charges of distribution of marijuana and conspiracy to distribute. The two
operators were also charged with possession of firearms and money laundering. Later, an
additional five people were indicted, bringing the total to nine people being prosecuted
by the federal government. In the raid, the DEA allegedly seized more than 100 pounds of
marijuana, one thousand plants, multiple firearms, and more than $200,000 in cash. The
raids were the result of a 15-month investigation between the DEA and the Modesto Police
Department. All defendants have been released on bail pending trial.
------------------------------------------------------------------------
*
15) Monday, April 23rd, Sacramento: Re-sentencing Hearing for Brian Epis*
Re-sentencing hearing at 9:30am before Judge Frank C. Damrell, Jr. in U.S. District
Court, 15th Floor at 501 "I" Street in Sacramento. Bryan Epis was the first medical
marijuana patient convicted in federal court after the passage of California's
Proposition 215. Epis was arrested June 25, 1997, after Butte County sheriff's officers
discovered marijuana plants growing in the basement of his home in Chico. Epis was
released on bail August 9, 2004, pending his appeal, and is currently awaiting his
re-sentencing by the District Court.
------------------------------------------------------------------------
*
16) Wednesday, April 25th, Los Angeles: Hearing on Lawsuit Against Local Police
Cooperation with Feds*
/MAPP sponsored lawsuit seeks to prevent local police from working with the DEA on
medical marijuana enforcement/
The Marijuana Anti-Prohibition Project (MAPP) has sponsored a lawsuit, with cooperating
attorney Ken White, to end the cooperation between local enforcement and the Drug
Enforcement Administration (DEA). MAPP states that, "The lawsuit seeks to permanently
enjoin the California Attorney General from performing any marijuana investigation or
enforcement activity under the color of the federal Controlled Substances Act without
adequately protecting the rights of qualified persons under California's Compassionate
Use Act and Medical Marijuana Program unless an appellate court declares such laws
unconstitutional."
If successful, the lawsuit would end the practice of local police working with the DEA
and other federal police agencies to arrest medical marijuana patients. The lawsuit was
filed partially in response to the raid by the DEA of the home of medical marijuana
patient Gary Silva. During the raid Gary was permanently disabled when he was thrown to
the floor as he was opening it for police. MAPP contends that information leading to the
raid on Gary's home was provided to the DEA by the Riverside County Sheriff's office --
information that the Sheriff's office knew was false and misleading.
The lawsuit, "Kenneth Michael White v. The Honorable Bill Lockyer" (Case No. BC362858)
has a hearing on the Defendant's (Brown's) motion to dismiss (Demurrer) for failure to
state facts sufficient to constitute a cause of action. The hearing for this motion is
scheduled for April 25th at 8:30 a.m. in Department 24 at the Stanley Mosk Courthouse in
Los Angeles (111 North Hill St., Los Angeles 90012).
------------------------------------------------------------------------
*Special Events
*
------------------------------------------------------------------------
*
17) Wednesday, April 18th, Nevada City: Nevada County DA's Medical Marijuana Forum*
The Nevada County District Attorney's Office invites the public to attend a forum
regarding the medical marijuana exemption on April 18, 2007 at 6 p.m. The meeting will be
held at City Hall in Nevada City, at 317 Broad Street.
The passage of the Compassionate Use Act in 1996 authorized seriously ill Californians to
obtain and use marijuana for medicinal purposes. The Act left counties, law enforcement
and marijuana users struggling with how to determine what use of marijuana was permitted,
especially as federal law does not recognize any medicinal exceptions. The purpose of the
forum on April 18th will be to seek community input before implementation of a revised
memorandum of understanding between the DA's Office and local law enforcement agencies
establishing criteria for applying the medical marijuana exemption.
Health and Human Services Director Jeff Brown will also be available to discuss the
State's Medical Marijuana Identification Card Program and Nevada County's planning
efforts directed toward local implementation.
------------------------------------------------------------------------
*18) Friday, April 20th, Hollywood: Monte Carlo Night Benefit for ASA*
A Benefit for Americans For Safe Access
Tickets are $20 per Qualified Patient
$50 Ticket gets unlimited trips to the Hash Bar all night!!!
We'll be giving away a Volcano Vaporizer and many more prizes!!!
Best Dressed Competition!!!
Vapor Bar and Hash Bar open all night!!!
Dispensary open until Midnight!!!
Music, Games, Prizes, Free House Joints, and a Vapor Lounge All Night!!!
Get Your Tickets at:
California Patients Group
6208 Santa Monica Blvd
Corner of Santa Monica & Vine
Hollywood, CA
THIS IS A PATIENTS ONLY EVENT!!!ONLY 150 TICKETS WILL BE SOLD!!! THIS WILL SELL OUT!! GET
YOUR TICKETS EARLY!!
9:00 p.m.-1:00 a.m.
California Patients Group
6208 Santa Monica Blvd
Hollywood, CA
For more info, call (323) 464-7052.
--
Rebecca Saltzman
Chief of Staff
Americans for Safe Access
AmericansForSafeAccess.org <http://AmericansForSafeAccess.org>
Americans for Safe Access (ASA) is the largest national member-based organization of
patients, medical professionals, scientists and concerned citizens promoting safe and
legal access to cannabis for therapeutic use and research.
Join us today... AmericansforSafeAccess.org <http://AmericansforSafeAccess.org>
Headquarters
1322 Webster St Suite 402
Oakland, CA 94612
P: 510-251-1856 ext. 308 F: 510-251-2036
1) Prosecutor to Retry Ed Rosenthal; Trial Date Set & ASA on California Sales Tax
*ASA Chapter & Affiliate Meetings*
2) Saturday, April 14th, Santa Barbara: 1st Santa Barbara ASA Meeting!
3) Sunday, April 15th, Birds Landing: Solano Patients' Group Meeting
4) Tuesday, April 17th, Sacramento: Sacramento ASA Meeting
5) Thursday, April 19th, Guerneville: Sonoma ASA Meeting
6) Thursday, April 19th, Newport Beach: Orange County ASA Meeting
7) Saturday, April 21st, Hollywood: Los Angeles ASA Meeting
8) Tuesday, April 24th, San Francisco: San Francisco ASA Meeting
9) Wednesday, April 25th, Oakland: East Bay ASA Meeting
*City & County Hearings*
10) Tuesday, April 17th, Santa Ana: Orange County Supervisors to Vote on MMJ ID Card
Implementation
11) Tuesday, April 17th, Pleasanton: City Council to Vote on Banning Medical Cannabis
Dispensaries
12) Wednesday, April 18th, Ridgecrest: City Council to Vote on Banning Medical Cannabis
Dispensaries
13) Tuesday, April 24th, Pleasant Hill: Planning Commission to Hold Hearing on Banning
Dispensaries
*Court Support*
14) Friday, April 20th, Fresno: Status Hearing for California Healthcare Collective
Defendants
15) Monday, April 23rd, Sacramento: Re-sentencing Hearing for Brian Epis
16) Wednesday, April 25th, Los Angeles: Hearing on Lawsuit Against Local Police
Cooperation with Feds
*Special Events
*17) Wednesday, April 18th, Nevada City: Nevada County DA's Medical Marijuana Forum
18) Friday, April 20th, Hollywood: Monte Carlo Night Benefit for ASA
------------------------------------------------------------------------
*Weekly Roundup*
------------------------------------------------------------------------
*1) Prosecutor to Retry Ed Rosenthal; Trial Date Set & ASA on California Sales Tax*
/Federal Prosecutor Proceeds with Marijuana Charges in Rosenthal Case/
Earlier today, Assistant US Attorney George Bevan said he would retry Ed Rosenthal on
marijuana charges, even after Judge Breyer had urged him not to proceed with the case
after additional charges had been ruled vindictive. Judge Breyer demanded to know who had
decided to continue prosecuting Rosenthal, and Bevan claimed that newly appointed US
Attorney Scott Schools had made the decision. Part of the reason Judge Breyer questioned
this decision is because even if Rosenthal is convicted, the prosecutor has stated he
would not seek additional punishment beyond the one-day sentence for Rosenthal's previous
conviction.
Rosenthal was re-indicted after his 2003 conviction was overturned in April 2006 by the
Ninth Circuit Court of Appeals. After finding out that medical marijuana evidence had
been excluded from the 2003 trial, a majority of the jurors that convicted Rosenthal
recanted their verdict. Due at least in part to public outcry, Rosenthal was sentenced to
one day in jail. The government was relying on the new charges of tax evasion and money
laundering to justify the second prosecution of Rosenthal. But on March 13, Federal
District Court Judge Charles Breyer ruled that Rosenthal was vindictively prosecuted, and
dismissed charges of tax evasion and money laundering. ASA Chief Counsel Joe Elford was
the author of the successful vindictive prosecution motion.
Rosenthal's trial date has been set for May 14th.
***
/ASA on California Sales Tax, by Kris Hermes, ASA Legal Campaign Director/
ASA has been working on the issue of sales tax in California since 2005, when the Board
of Equalization (BoE) began deliberating the issue and trying to reconcile collecting
sales tax for conduct that is illegal under federal law. During 2005, the BoE held
hearings to decide whether or not to tax the sale of medical marijuana (these were public
hearings that we announced at the time). ASA testified at multiple hearings and submitted
a position paper opposing the sales taxation of medical marijuana
<http://www.safeaccessnow.org/downloads/taxposition.pdf> from the standpoint that
patients would invariably bear the most significant financial brunt of the policy change.
We used a variety of arguments against sales taxation, not the least of which is the
threat to patients' and providers' right against self-incrimination that arguably is
violated by forcing applicants to divulge what they are selling.
The BoE voted to adopt its new policy in October 2005, with a vote of the Business Taxes
Committee, which comprised the entire Board. The new policy is embodied in an Issue Paper
found on their website at: http://www.boe.ca.gov/meetings/pdf/cannabisclubsip.pdf.
Essentially, the BoE decided in October 2005 to issue seller's permits to any applicants
providing medical marijuana.
Fortunately, the BoE adopted a policy that takes into account the applicants right
against self-incrimination by allowing the exclusion of certain information from the
application. When applying for a seller's permit (Application for Seller's Permit, form
BOE-400-SPA), in order to avoid self-incrimination, lines 38 and 68 can be omitted. The
applicant then completes an Incomplete Application Waiver form to justify the absence of
information. The Application for Seller's Permit can be obtained on-line at:
http://www.boe.ca.gov/pdf/boe400spa.pdf. It remains to be seen whether this method will,
in fact, avoid self-incrimination.
Other people have raised possible exemption issues, and while the BoE Issue Paper
mentions "retail sales" in numerous places, it is still unclear what constitutes "retail
sales." What is pretty clear at this point, is that the sales at all dispensing
collectives/cooperatives are subject to a sales tax, and that operators are obligated to
apply for a seller's permit or potentially face consequences. The BoE sent out a notice
<http://www.boe.ca.gov/news/pdf/medseller2007.pdf> to all publicly operating dispensing
facilities in February 2007, and has visited a number of facilities. It is still unclear,
however, what type of action they will take with a refusal to pay/cooperate.
The BoE also appears to be interested in back taxes if there is evidence of past medical
marijuana transactions prior to the application for a seller's permit. ASA is currently
engaged in discussions with BoE Board member Betty Yee (SF) about this specific issue. We
have argued, which also appears in the Sacramento Bee article, that if dispensing
facilities are required to apply for a seller's permit, they should at least not have to
pay back taxes prior to the application period. This will remove hardship and ensure
better compliance with the state (since that's ultimately what they're looking for). A
likely compromise will be the collection of back taxes to the adoption of the new policy
(circa October 2005). As a minor concession, the BoE also "allows" sellers to work out
payment plans as necessary.
Beyond dispensing facilities, the issue of BoE enforcement is completely unknown at this
point. It is unclear as to what mechanism the BoE intends to use or the capacity of the
BoE to go after providers across the state. Regardless of anyone's interpretation of the
tax code, the BoE expects all "point-of-sale" transactions involving medical marijuana to
be sales taxed, but its capacity to enforce thousands of such transactions is unclear.
What's clearer is that the most visible are the most vulnerable to scrutiny by the state,
namely the dispensing collectives that operate store-front businesses. As has already
been suggested, if you operate a dispensing facility, and it can be afforded, that an
accountant familiar with these issues be hired.
So that information about taxation is as clear as possible and coming directly from the
source, ASA has put pressure on the BoE to draft a "Frequently Asked Questions" paper
that can widely distributed. This FAQ is currently in the works by the BoE, which will be
disseminated as soon as it's done.
In the meantime, there appear to be a number of providers across the state that want to
try to challenge this new sales tax requirement. Because the medical marijuana community
is somewhat divided on this issue, and because of the fervent desire by the state to
collect some of the revenue from sales, it portends to be a murky legal and political
environment, with no easy victories.
Regarding the issue of whether sales tax information can be used federally against
people, it clearly can. So, complying with the state does not provide you protection from
the federal government. However, in the long term, as the state becomes more dependent on
the revenue (if they are not successfully challenged legally or politically), the state
may defend these facilities from the feds with more vigor that it currently does.
------------------------------------------------------------------------
*ASA Chapter Meetings*
------------------------------------------------------------------------
*2) Saturday, April 14th, Santa Barbara: 1st Santa Barbara ASA Meeting!*
A new ASA chapter has been formed in Santa Barbara! Please join us for the first meeting
on April 14th. At this meeting, we will continue the strategizing begun at the March 31st
town hall. Join Santa Barbara ASA to protect safe access!
3:00-5:00 p.m.
Room 203
Antioch University
801 Garden Street
Santa Barbara, CA
For more info, contact Jennifer: jenniferln [at] gmail.com
------------------------------------------------------------------------
*3) Sunday, April 15th, Birds Landing: Solano Patients' Group Meeting*
The SPG is working with medical marijuana patients and activists throughout California to
defend patients' rights.
3:00 p.m. @ 2145 Collinsville Road in Birds Landing
For more info, call (707) 635-3752
------------------------------------------------------------------------
*4) Tuesday, April 17th, Sacramento: Sacramento ASA Meeting*
The Sacramento ASA chapter has moved to a new site and date. Please join Sac ASA to plan
for the future of safe access locally, statewide, and nationally!
7:00 p.m.
Crusaders Hall
320 Harris Avenue, Suite H
Sacramento, CA
For more information or to get involved, please contact Lanette: cannacare [at] earthlink.net
------------------------------------------------------------------------
*
**5) Thursday, April 19th, Gureneville: Sonoma ASA Meeting
*
When: Thursday from 7pm-9pm
Where: Marvin's Gardens 15025 River Road (towards Guerneville)
Please join Sonoma's chapter of American's for Safe Access. Patients, supporters,
caregivers and friends are
welcome to come share their opinions on what should happen locally, statewide, and
nationally. More info 707-332-6556
------------------------------------------------------------------------
*
6) Thursday, April 19th, Newport Beach: Orange County ASA Meeting*
The Orange County Dept of Health has been dragging its feet in the process of issuing the
SB 420 ID Card Program. Now that the Courts have given hesitant counties the guidance
they need, we need to make our voices heard!
7-9 PM
Law Offices of WENTWORTH, PAOLI & PURDY, LLP
4631 Teller Avenue, Suite 100
Newport Beach, CA 92660
------------------------------------------------------------------------
*7) Saturday, April 21st, Hollywood: Los Angeles ASA Meeting*
Join the Los Angeles Chapter of ASA to be a part of the local effort to implement medical
cannabis laws and defend our rights! LA ASA is currently working on getting LA County ID
cards issued, passing sensible regulations for collectives, stopping police harassment
and confiscation of medicine, raising public awareness, and much more.
1-3 pm @ California Patients Group
6208 Santa Monica Blvd., LA
Local ASA meeting open to all medical cannabis supporters. All welcome!
Call 323-464-7719 or email Chris [at] SafeAccessNow.org
------------------------------------------------------------------------
*8) Tuesday, April 24th, San Francisco: San Francisco ASA Meeting*
Join SF ASA to discuss and plan for local, state and national issues. Get active locally
to protect safe access!
7:00 p.m.
CA Marijuana Party Bookstore
223a 9th St. @ Howard in San Francisco
------------------------------------------------------------------------
*9) Wednesday, April 25th, Oakland: East Bay ASA Meeting*
Join East Bay ASA to discuss strategies for responding to raids, Oakland dispensary
regulations, court support, and more.
Please join us and make your voice heard! Refreshments will be served.
* Wednesday, April 25th @ 7 pm*
Americans for Safe Access Headquarters
1322 Webster Street, Suite 402, Downtown Oakland
Just a couple blocks from the 12th Street BART station!
For more information or to get involved, contact Rebecca: Rebecca [at] SafeAccessNow.org or
510-251-1856 x 308
Please spread the word and pass this on to your East Bay neighbors!
------------------------------------------------------------------------
*City & County Hearings*
------------------------------------------------------------------------
*
10) Tuesday, April 17th, Santa Ana: Orange County Supervisors to Vote on MMJ ID Card
Implementation*
Next Tuesday, April 17 at 10am, the Orange County Board of Supervisors will be conducting
a hearing on
the local implementation of the medical marijuana ID card program.
In order to ensure that the board makes the right decision by voting to uphold state law,
it is critical that local patients and supporters show up to support this important
program. Participation in the program would be entirely voluntary for qualified patients
and caregivers; however the county is required, by law, to make the program available.
If the program is implemented, Orange County patients and caregivers will be able to
obtain the ID cards
through a confidential program administered by the county's Health Services Agency. The
ID program works
to protect cardholders from unnecessary arrest, detainment or seizure of their medicine
by state and local law enforcement-which conduct 99% of marijuana arrests.
Please join us on Tuesday morning to express your support for patients' rights in Orange
County and the medical marijuana ID card program.
Orange County Board of Supervisors
Tuesday, April 17 -- 10:00am
333 W. Santa Ana Blvd.
Santa Ana, CA 92701
Map: http://tinyurl.com/3b65rx
**This is a professional meeting, please dress and act accordingly.**
Also, if you live in Orange County and have not contacted the supervisors yet, please
visit
http://www.safeaccessnow.org/OCIDcardaction to send an email to the board members.
Thank you for supporting safe access in Orange County. Only with your help, can we make
full implementation
of California's medical marijuana laws a reality. Feel free to contact me at any time for
more information.
I hope to see you on Tuesday!
Sincerely,
Aaron Smith
SafeAccessNow [at] gmail.com
------------------------------------------------------------------------
*
11) Tuesday, April 17th, Pleasanton: City Council to Vote on Banning Medical Cannabis
Dispensaries*
Pleasanton currently has a moratorium on medical cannabis dispensaries, and they are
considering passing a permanent ban! Please attend this hearing and speak out for safe
access!
Download ASA talking points <http://safeaccessnow.org/article.php?list=type&type=212> on
dispensary regulations, moratoriums and bans.
7:00 p.m.
City Council Chambers
200 Old Bernal Avenue.
Pleasanton, CA
------------------------------------------------------------------------
*12) Wednesday, April 18th, Ridgecrest: City Council to Vote on Banning Medical Cannabis
Dispensaries*
On Wednesday, April 4th, the Ridgecrest City Council introduced an ordinance banning
medical cannabis dispensaries. This ordinance will be coming up for a final vote on April
18th. Please attend this hearing and speak out for safe access!
Download ASA talking points <http://safeaccessnow.org/article.php?list=type&type=212> on
dispensary regulations, moratoriums and bans.
6:30 p.m.
City Council Chambers
100 West California Avenue
Ridgecrest, CA
------------------------------------------------------------------------
*
13) Tuesday, April 24th, Pleasant Hill: Planning Commission to Hold Hearing on Banning
Dispensaries*
Pleasant Hill currently has a moratorium on dispensaries and is considering permanently
banning dispensaries. Please attend this hearing and speak out for safe access!
You can also submit comments before the hearing. Written comments on the proposed
Negative Declaration must be submitted to the Planning Commission no later than 5:00 p.m.
Friday, April 20, at 100 Gregory Lane, Pleasant Hill, CA. 94523.
Download ASA talking points <http://safeaccessnow.org/article.php?list=type&type=212> on
dispensary regulations, moratoriums and bans.
7:30 p.m.
City Council Chambers
100 Gregory Lane
Pleasant Hill, CA
(The next hearing on this issue will be held on May 7th at 7:30 p.m. before the full City
Council.)
------------------------------------------------------------------------
*Court Support*
------------------------------------------------------------------------
*14) Friday, April 20th, Fresno: Status Hearing for California Healthcare Collective
Defendants*
Status hearing at 9am before Judge Anthony W. Ishii in U.S. District Court, 2500 Tulare
Street, Fresno, CA. After the City of Modesto failed to shut down the California
Healthcare Collective by banning dispensaries, the DEA was called in. On September 27,
2006, the collective was raided and four people were arrested (two operators and two
staff) on charges of distribution of marijuana and conspiracy to distribute. The two
operators were also charged with possession of firearms and money laundering. Later, an
additional five people were indicted, bringing the total to nine people being prosecuted
by the federal government. In the raid, the DEA allegedly seized more than 100 pounds of
marijuana, one thousand plants, multiple firearms, and more than $200,000 in cash. The
raids were the result of a 15-month investigation between the DEA and the Modesto Police
Department. All defendants have been released on bail pending trial.
------------------------------------------------------------------------
*
15) Monday, April 23rd, Sacramento: Re-sentencing Hearing for Brian Epis*
Re-sentencing hearing at 9:30am before Judge Frank C. Damrell, Jr. in U.S. District
Court, 15th Floor at 501 "I" Street in Sacramento. Bryan Epis was the first medical
marijuana patient convicted in federal court after the passage of California's
Proposition 215. Epis was arrested June 25, 1997, after Butte County sheriff's officers
discovered marijuana plants growing in the basement of his home in Chico. Epis was
released on bail August 9, 2004, pending his appeal, and is currently awaiting his
re-sentencing by the District Court.
------------------------------------------------------------------------
*
16) Wednesday, April 25th, Los Angeles: Hearing on Lawsuit Against Local Police
Cooperation with Feds*
/MAPP sponsored lawsuit seeks to prevent local police from working with the DEA on
medical marijuana enforcement/
The Marijuana Anti-Prohibition Project (MAPP) has sponsored a lawsuit, with cooperating
attorney Ken White, to end the cooperation between local enforcement and the Drug
Enforcement Administration (DEA). MAPP states that, "The lawsuit seeks to permanently
enjoin the California Attorney General from performing any marijuana investigation or
enforcement activity under the color of the federal Controlled Substances Act without
adequately protecting the rights of qualified persons under California's Compassionate
Use Act and Medical Marijuana Program unless an appellate court declares such laws
unconstitutional."
If successful, the lawsuit would end the practice of local police working with the DEA
and other federal police agencies to arrest medical marijuana patients. The lawsuit was
filed partially in response to the raid by the DEA of the home of medical marijuana
patient Gary Silva. During the raid Gary was permanently disabled when he was thrown to
the floor as he was opening it for police. MAPP contends that information leading to the
raid on Gary's home was provided to the DEA by the Riverside County Sheriff's office --
information that the Sheriff's office knew was false and misleading.
The lawsuit, "Kenneth Michael White v. The Honorable Bill Lockyer" (Case No. BC362858)
has a hearing on the Defendant's (Brown's) motion to dismiss (Demurrer) for failure to
state facts sufficient to constitute a cause of action. The hearing for this motion is
scheduled for April 25th at 8:30 a.m. in Department 24 at the Stanley Mosk Courthouse in
Los Angeles (111 North Hill St., Los Angeles 90012).
------------------------------------------------------------------------
*Special Events
*
------------------------------------------------------------------------
*
17) Wednesday, April 18th, Nevada City: Nevada County DA's Medical Marijuana Forum*
The Nevada County District Attorney's Office invites the public to attend a forum
regarding the medical marijuana exemption on April 18, 2007 at 6 p.m. The meeting will be
held at City Hall in Nevada City, at 317 Broad Street.
The passage of the Compassionate Use Act in 1996 authorized seriously ill Californians to
obtain and use marijuana for medicinal purposes. The Act left counties, law enforcement
and marijuana users struggling with how to determine what use of marijuana was permitted,
especially as federal law does not recognize any medicinal exceptions. The purpose of the
forum on April 18th will be to seek community input before implementation of a revised
memorandum of understanding between the DA's Office and local law enforcement agencies
establishing criteria for applying the medical marijuana exemption.
Health and Human Services Director Jeff Brown will also be available to discuss the
State's Medical Marijuana Identification Card Program and Nevada County's planning
efforts directed toward local implementation.
------------------------------------------------------------------------
*18) Friday, April 20th, Hollywood: Monte Carlo Night Benefit for ASA*
A Benefit for Americans For Safe Access
Tickets are $20 per Qualified Patient
$50 Ticket gets unlimited trips to the Hash Bar all night!!!
We'll be giving away a Volcano Vaporizer and many more prizes!!!
Best Dressed Competition!!!
Vapor Bar and Hash Bar open all night!!!
Dispensary open until Midnight!!!
Music, Games, Prizes, Free House Joints, and a Vapor Lounge All Night!!!
Get Your Tickets at:
California Patients Group
6208 Santa Monica Blvd
Corner of Santa Monica & Vine
Hollywood, CA
THIS IS A PATIENTS ONLY EVENT!!!ONLY 150 TICKETS WILL BE SOLD!!! THIS WILL SELL OUT!! GET
YOUR TICKETS EARLY!!
9:00 p.m.-1:00 a.m.
California Patients Group
6208 Santa Monica Blvd
Hollywood, CA
For more info, call (323) 464-7052.
--
Rebecca Saltzman
Chief of Staff
Americans for Safe Access
AmericansForSafeAccess.org <http://AmericansForSafeAccess.org>
Americans for Safe Access (ASA) is the largest national member-based organization of
patients, medical professionals, scientists and concerned citizens promoting safe and
legal access to cannabis for therapeutic use and research.
Join us today... AmericansforSafeAccess.org <http://AmericansforSafeAccess.org>
Headquarters
1322 Webster St Suite 402
Oakland, CA 94612
P: 510-251-1856 ext. 308 F: 510-251-2036
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