CA SB1059

Prohibits cities and counties from including cannabis excise taxes or sales and use taxes in the definition of "gross receipts" when calculating local taxes or fees on licensed cannabis retailers.

Applies to all cities including charter cities, as the Legislature finds this addresses a statewide concern rather than a municipal affair.

Requires that if the Commission on State Mandates determines the bill imposes costs on local agencies, reimbursement shall be made pursuant to existing state mandate reimbursement procedures.

Amends Business and Professions Code by adding Sections 16005 and 16106, and amends Government Code Section 37101 to implement these gross receipts restrictions.