Tax dollars from recreational marijuana sales go directly to the city, the county, and the state where the store is located - not the local school district. Instead, school districts apply for a construction grant, called a BEST grant (Building Excellent Schools Today), from the state’s share of marijuana tax revenue. Having a local marijuana retailer has not impact on whether a district gets a BEST grant. These grants are extremely competitive and require matching funds - often through a bond measure. District 51 was lucky enough to receive a BEST grant for Orchard Mesa Middle School, but was denied a BEST grant this year for Grand Junction High School.