An Act relating to the registration of marijuana establishments; relating to a tax exemption for qualified small businesses; relating to marijuana taxes; and providing for an effective date.

HB 94 changes marijuana business registration from biennial to annual, requiring the state board to issue permits within 45-90 days or allow applicants to submit directly to local authorities if delays occur. It establishes a tax exemption for qualified small marijuana businesses and permits local governments to set annual registration and application fees. The bill also clarifies that if voters ban marijuana businesses locally, existing registrations expire 90 days after election results are certified, with limited extensions for expired permits during that period. These provisions directly affect marijuana businesses, local governments, and state regulators.