SB545,41,18 (6) In addition to the penalties imposed for violating the provisions of this subchapter or any of the department's rules, the department shall revoke the permit of any person convicted of such a violation and not issue another permit to that person for a period of 2 years following the revocation.

SB545,41,22 (7) Unpaid taxes bear interest at the rate of 12 percent per year from the due date of the return until paid or deposited with the department, and all refunded taxes bear interest at the rate of 3 percent per year from the due date of the return to the date on which the refund is certified on the refund rolls.

SB545,41,24 (8) All nondelinquent payments of additional amounts owed shall be applied in the following order: penalties, interest, tax principal.

SB545,42,3 (9) Delinquent marijuana taxes bear interest at the rate of 1.5 percent per month until paid. The taxes imposed by this subchapter shall become delinquent if not paid:

SB545,42,5 (a) In the case of a timely filed return, no return filed or a late return, on or before the due date of the return.

SB545,42,7 (b) In the case of a deficiency determination of taxes, within 2 months after the date of demand.

SB545,42,11 (10) If due to neglect an incorrect return is filed, the entire tax finally determined is subject to a penalty of 25 percent of the tax exclusive of interest or other penalty. A person filing an incorrect return has the burden of proving that the error or errors were due to good cause and not due to neglect.

SB545,42,17 139.979 Personal use. An individual who possesses no more than 6 marijuana plants that have reached the flowering stage at any one time is not subject to the tax imposed under s. 139.971. An individual who possesses more than 6 marijuana plants that have reached the flowering stage at any one time shall apply for the appropriate permit under s. 139.972 and pay the appropriate tax imposed under s. 139.971.

SB545,42,22 139.980 Agreement with tribes. The department may enter into an agreement with a federally recognized American Indian Tribe in this state for the administration and enforcement of this subchapter and to provide refunds of the tax imposed under s. 139.971 on marijuana sold on tribal land by or to enrolled members of the tribe residing on the tribal land.

SB545,35 Section 35 . 157.06 (11) (hm) of the statutes is created to read:

SB545,43,2 157.06 (11) (hm) Unless otherwise required by federal law, a hospital, physician, procurement organization, or other person may not determine the ultimate recipient of an anatomical gift based solely upon a positive test for the use of marijuana by a potential recipient.

SB545,36 Section 36 . 157.06 (11) (i) of the statutes is amended to read:

SB545,43,5 157.06 (11) (i) Except as provided under par. pars. (a) 2. and (hm), nothing in this section affects the allocation of organs for transplantation or therapy.

SB545,37 Section 37 . 238.139 of the statutes is created to read:

SB545,43,10 238.139 Financial assistance for underserved communities. The corporation shall expend $5,000,000 annually to provide grants, loans, and other assistance to underserved communities in this state, including members of minority groups, woman-owned businesses, and individuals and businesses in rural areas.

SB545,38 Section 38 . 250.22 of the statutes is created to read:

SB545,43,14 250.22 Health equity grants. (1) From the appropriation under s. 20.435 (1) (r), the department shall award grants to community organizations to implement community health worker care models.

SB545,43,17 (2) From the appropriation under s. 20.435 (1) (r), the department shall award grants to community organizations and local or tribal health departments to hire health equity strategists and to implement health equity action plans.

SB545,39 Section 39 . 289.33 (3) (d) of the statutes is amended to read:

SB545,44,11 289.33 (3) (d) “Local approval" includes any requirement for a permit, license, authorization, approval, variance or exception or any restriction, condition of approval or other restriction, regulation, requirement or prohibition imposed by a charter ordinance, general ordinance, zoning ordinance, resolution or regulation by a town, city, village, county or special purpose district, including without limitation because of enumeration any ordinance, resolution or regulation adopted under s. 91.73, 2007 stats., s. 59.03 (2), 59.11 (5), 59.42 (1), 59.48, 59.51 (1) and (2), 59.52 (2), (5), (6), (7), (8), (9), (11), (12), (13), (15), (16), (17), (18), (19), (20), (21), (22), (23), (24), (25), (26) and (27), 59.53 (1), (2), (3), (4), (5), (7), (8), (9), (11), (12), (13), (14), (15), (19), (20) and (23), 59.535 (2), (3) and (4), 59.54 (1), (2), (3), (4), (4m), (5), (6), (7), (8), (10), (11), (12), (16), (17), (18), (19), (20), (21), (22), (23), (24), (25) (a), and (26), 59.55 (3), (4), (5) and (6), 59.56 (1), (2), (4), (5), (6), (7), (9), (10), (11), (12), (12m), (13) and (16), 59.57 (1), 59.58 (1) and (5), 59.62, 59.69, 59.692, 59.693, 59.696, 59.697, 59.698, 59.70 (1), (2), (3), (5), (7), (8), (9), (10), (11), (21), (22) and (23), 59.79 (1), (2), (3), (5), (7), (8), and (10), 59.792 (2) and (3), 59.80, 59.82, 60.10, 60.22, 60.23, 60.54, 60.77, 61.34, 61.35, 61.351, 61.353, 61.354, 62.11, 62.23, 62.231, 62.233, 62.234, 66.0101, 66.0415, 87.30, 196.58, 200.11 (8), 236.45, 281.43 or 349.16, subch. VIII of ch. 60, or subch. III of ch. 91.

SB545,40 Section 40 . 349.02 (2) (b) 4. of the statutes is amended to read:

SB545,44,14 349.02 (2) (b) 4. Local ordinances enacted under s. 59.54 (25) (a) or (25m) or 66.0107 (1) (bm).

SB545,41 Section 41 . 961.01 (14) of the statutes is renumbered 961.70 (3) and amended to read:

SB545,45,2 961.70 (3) “Marijuana" means all parts of the plants of the genus Cannabis, whether growing or not, with a tetrahydrocannabinols concentration that is greater than 0.3 percent on a dry weight basis; the seeds thereof; the resin extracted from any part of the plant; and every compound, manufacture, salt, derivative, mixture, or preparation of the plant, its seeds or resin, including tetrahydrocannabinols. “Marijuana" does include the mature stalks if mixed with other parts of the plant, but does not include fiber produced from the stalks, oil or cake made from the seeds of the plant, any other compound, manufacture, salt, derivative, mixture , or preparation of the mature stalks (except the resin extracted therefrom), fiber, oil, or cake or the sterilized seed of the plant which is incapable of germination. “Marijuana” does not include hemp, as defined in s. 94.55 (1).

SB545,42 Section 42 . 961.11 (4g) of the statutes is repealed.

SB545,43 Section 43 . 961.14 (4) (t) of the statutes is repealed.

SB545,44 Section 44 . 961.32 (2m) of the statutes is repealed.

SB545,45 Section 45 . 961.34 of the statutes is renumbered 961.75, and 961.75 (title), as renumbered, is amended to read:

SB545,45,8 961.75 (title) Controlled substances Marijuana therapeutic research.