[Adopted by the Township Committee of the Township of Knowlton
as indicated in article histories. Amendments noted where applicable.]
[Adopted 6-13-2005 by Ord. No. 05-09[1]]
[1]
Editor's Note: Section 2 of this ordinance stated that a copy of the ordinance shall be transmitted to the State Treasurer and to each hotel or motel located within the Township. Section 5 of this ordinance stated that the tax provisions of the ordinance shall take effect on the first full month occurring 30 days after the date of transmittal to the State Treasurer.
It is the purpose of this article to implement the provisions
of P.L. 2003, c. 114,[1] which authorizes the governing body of a municipality to adopt an ordinance imposing a tax at a uniform percentage rate not to exceed 3% on charges of rent for every occupancy on or after July 1, 2004, of a room or rooms in a hotel subject to taxation pursuant to Subsection (d) of § 3 of P.L. 1966, c. 40 (N.J.S.A. 54:32B-3), which shall be in addition to any other tax or fee imposed pursuant to statute or local ordinance or resolution by any governmental entity upon the occupancy of a hotel room.
[1]
Editor's Note: See N.J.S.A. 40:48F-1 et seq.
As used in this article, "hotel" means a building or portion
of it which is regularly used and kept open as such for the lodging
of guests, and includes an apartment hotel, a motel, boardinghouse
or club, whether or not meals are served.
There is hereby established a hotel and motel room occupancy tax in the Township of Knowlton, which shall be fixed at a uniform percentage rate of 3% on charges of rent for every occupancy of a hotel or motel room in the Township of Knowlton on or after July 1, 2004, of a room or rooms in a hotel subject to taxation pursuant to Subsection (d) of § 3 of P.L. 1966, c. 40, N.J.S.A. 54:32B-3 (sales tax).
The hotel and motel room occupancy tax shall be in addition
to any other tax or fee imposed pursuant to statute or local ordinance
or resolution by any governmental entity upon the occupancy of a hotel
room.
The hotel and motel room occupancy tax authorized herein shall not be imposed on the rent for an occupancy if the purchaser, user or consumer is an entity exempt from the tax imposed on an occupancy under the Sales and Use Tax Act pursuant to Subsection (a) of § 9 of P.L. 1966, c. 30 N.J.S.A. 54:32B-9).
In accordance with the requirements of P.L. 2003, c. 114 (N.J.S.A.
40:48F-2):
A.
All taxes imposed by this article shall be paid by the purchaser.
B.
A vendor shall not assume or absorb any tax imposed by this article.
C.
A vendor shall not in any manner advertise or hold out to any person
or to the public in general, in any manner, directly or indirectly,
that the tax will be assumed or absorbed by the vendor, that the tax
will not be separately charged and stated to the customer, or that
the tax will be refunded to the customer.
D.
Each assumption or absorption by a vendor of the tax shall be deemed
a separate offense and each representation or advertisement by a vendor
for each day that the representation or advertisement continues shall
be deemed a separate offense.
E.
The penalty for violation of the foregoing provisions shall be in
accordance with P.L. 2001, c. 274 (N.J.S.A. 40:49-5).
The tax imposed by this article shall be collected on behalf
of the Township by the person collecting the rent from the hotel or
motel customer. Each person required to collect the tax herein imposed
shall be personally liable for the tax imposed, collected or required
to be collected hereunder. Any such person shall have the same right
in respect to collecting the tax from a customer as if the tax were
a part of the rent and payable at the same time; provided that the
Chief Financial Officer of the Township shall be joined as a party
in any action or proceeding brought to collect the tax.
[Adopted 8-11-2021 by Ord. No. 21-11]
It is the purpose of this article to implement the provisions
of the Jake Honig Compassionate Use Medical Marijuana Cannabis Act,
P.L. 2009, c. 307 (approved January 18, 2010), amended by P.L. 2019,
c. 153 (approved July 2, 2019), codified at N.J.S.A. 24:6I-1 et seq.,
which authorizes the governing body of a municipality to adopt an
ordinance imposing a transfer tax on medical cannabis products, which
shall be in addition to any other tax or fee imposed pursuant to statute
or local ordinance or resolution by any governmental entity upon the
dispensary.
The definitions set forth in the Jake Honig Compassionate Use
Medical Marijuana Cannabis Act (N.J.S.A. 24:6I-1 et seq.) are incorporated
herein and shall have the same meaning.
There is hereby established a medical cannabis transfer tax
in the Township of Knowlton, which shall be fixed at a uniform percentage
rate of 2% on the purchase price of any medical cannabis dispensed
by a medical cannabis dispensary in the Township, including medical
cannabis that is furnished by the dispensary to a medical cannabis
handler for delivery to a registered qualifying patient or the patient's
caregiver, and which shall be in addition to any other tax or fee
imposed pursuant to statute or local ordinance or resolution by any
governmental entity upon the dispensary.
A.
The transfer tax set forth in § 165-10 shall be paid to the Township no later than February 1 of each year with a report certified as true and accurate by the Chief Financial Officer, Comptroller, or other similarly situated person showing the gross revenues for the cannabis establishment for each month of the preceding year. The Township may require that the cannabis establishment obtain a financial report from an independent accountant certifying as to the annual revenues for the preceding year.
B.
Every cannabis establishment required to collect a transfer tax or
user tax imposed pursuant to this section shall be personally liable
for the transfer tax or user tax imposed, collected, or required to
be collected under this section.
C.
The Township shall enforce the payment of delinquent transfer or
user taxes imposed pursuant to this section in the same manner as
provided for municipal real property taxes, including the accrual
of interest. In the event that the transfer tax or user tax imposed
pursuant to this section is not paid as and when due by a cannabis
establishment, the unpaid balance, and any interest accruing thereon,
shall be a lien on the parcel of real property comprising the cannabis
establishment's premises in the same manner as all other unpaid
municipal taxes, fees, or other charges. The lien shall be superior
and paramount to the interest in the parcel of any owner, lessee,
tenant, mortgagee, or other person, except the lien of municipal taxes,
and shall be on a parity with and deemed equal to the municipal lien
on the parcel for unpaid property taxes due and owing in the same
year. The Township shall file in the office of its Tax Collector a
statement showing the amount and due date of the unpaid balance and
identifying the lot and block number of the parcel of real property
that comprises the delinquent cannabis establishment's premises.
The lien shall be enforced as a municipal lien in the same manner
as all other municipal liens are enforced.
