FL H1599

Creates licensing and registration fee structure for cannabis dispensing organizations, cultivation centers, craft growers, infusers, and transporting organizations ranging from $5,000 to $250,000 depending on license type and activity.

Imposes a 7 percent excise tax on cultivators' gross receipts from first sale of cannabis, effective January 1, 2022, with registration requirements and monthly reporting to the Department of Revenue.

Imposes excise tax on cannabis purchases at tiered rates: 10 percent for cannabis with adjusted THC level at or below 35 percent, 25 percent for cannabis above 35 percent, and 20 percent for cannabis-infused products, exempting medical marijuana purchases.

Requires cannabis retailers and cultivators to register with Department of Revenue, file monthly returns electronically, maintain detailed records, and make estimated quarterly payments with penalty and interest provisions for non-compliance.

Establishes criminal penalties ranging from third-degree felonies to first-degree felonies for tax evasion, fraudulent returns, unauthorized retail sales, and use of automated sales suppression devices, with maximum prosecution period of 3-5 years depending on violation type.