Multiple local governments can simultaneously impose overlapping cannabis taxes on dispensaries within their jurisdictions under the Missouri constitution, the state and two counties told the Missouri Supreme Court.
The plain text of a constitutional amendment, which was authorized by voter approval, says that “any local government” can impose a maximum 3% marijuana tax on top of sales tax, Missouri Director of Revenue Patricia E. Vincent said. Robust Missouri Dispensary 3 LLC mistakenly argues that counties can only impose cannabis taxes on dispensaries within their unincorporated areas, while municipalities can only levy the dispensaries in incorporated areas, Vincent said Tuesday.
“If …
