I think a further surtax is a bad idea. If this is a revenue issue, there are more comprehensive approaches that make more sense.

I believe there are reasonable arguments on both sides of the sales tax issue. On the one hand, much medicine in Colorado is subject to sales tax, including all natural medicines sold OTC. I am also sympathetic to the idea that when a business pays sales taxes, they become larger stakeholders in a community. On the other, many necessities like groceries, children's clothing, and prescription medicine are exempt from sales tax in some areas. For a certain tiny portion of patients, MMJ is a necessity and an argument against sales tax could be made on those grounds. Had I my 'druthers, I'd tax MMC sales it at the standard sales tax rate, and five-patient caregivers not at all. I oppose all surtaxes on marijuana that originate at the state level. I would oppose such an added tax in my own community, probably.