[HISTORY: Adopted by the Township Committee of the Township
of Bordentown 3-28-2022 by Ord.
No. 2022-02 (Ch. 26 of the 2003 Municipal Code).
Amendments noted where applicable.]
As used in this chapter, the following terms shall have the
meanings as indicated below. Any term not defined herein shall have
the meaning as established by § 40 of Public Law 2021-16
(N.J.S.A. 24:6I-33).
Public Law 2021, c. 16, commonly known as the "New Jersey
Cannabis Regulatory, Enforcement Assistance, and Marketplace Modernization
Act," codified at N.J.S.A. 24:6I-31 et seq.
An organization issued a permit pursuant to the Jake Honig
Compassionate Use Medical Cannabis, P.L. 2009, c. 307 (N.J.S.A. 24:6I-1
et seq.) to operate as a medical cannabis cultivator, medical cannabis
manufacturer, medical cannabis dispensary, or clinical registrant,
as well as any alternative treatment center deemed pursuant to § 7
of that act (N.J.S.A. 24:6I-7) to concurrently hold a medical cannabis
cultivator permit, a medical cannabis manufacturer permit, and a medical
cannabis dispensary permit.
All parts of the plant Cannabis sativa L., whether growing
or not, the seeds thereof, and every compound, manufacture, salt,
derivative, mixture, or preparation of the plant or its seeds, except
those containing resin extracted from the plant, which are cultivated
and, when applicable, manufactured in accordance with P.L. 2021, c.
16 (N.J.S.A. 24:6I-31 et seq.) for use in cannabis products as set
forth in this act, but shall not include the weight of any other ingredient
combined with cannabis to prepare topical or oral administrations,
food, drink, or other product. "Cannabis" does not include: medical
cannabis dispensed to registered qualifying patients pursuant to the
Jake Honig Compassionate Use Medical Cannabis Act, P.L. 2009, c. 307
(N.J.S.A. 24:6I-1 et seq.) and P.L. 2015, c. 158 (N.J.S.A. 18A:40-12.22
et seq.); marijuana as defined in N.J.S.A. 2C:35-2 and applied to
any offense set forth in Chapters 35, 35A, and 36 of Title 2C of the
New Jersey Statutes, or P.L. 2001, c. 114 (N.J.S.A. 2C:35B-1 et seq.),
or marijuana as defined in Section 2 of P.L. 1970, c. 226 (N.J.S.A.
24:21-2) and applied to any offense set forth in the New Jersey Controlled
Dangerous Substances Act, P.L. 1970, c. 226 (N.J.S.A. 24:21-1 et seq.);
or hemp or a hemp product cultivated, handled, processed, transported,
or sold pursuant to the New Jersey Hemp Farming Act, P.L. 2019, c.
238 (N.J.S.A. 4:28-6 et seq.).
Any licensed person or entity that grows, cultivates, or
produces cannabis in this state, and sells, and may transport, this
cannabis to other cannabis cultivators, or usable cannabis to cannabis
manufacturers, cannabis wholesalers, or cannabis retailers, but not
to consumers. This person or entity shall hold a Class 1 Cannabis
Cultivator license.
Any licensed person or entity that provides courier services
for consumer purchases of cannabis items and related supplies fulfilled
by a cannabis retailer in order to make deliveries of the cannabis
items and related supplies to that consumer, and which services include
the ability of a consumer to purchase the cannabis directly through
the cannabis delivery service, which after presenting the purchase
order to the cannabis retailer for fulfillment, is delivered to that
consumer. This person or entity shall hold a Class 6 cannabis delivery
license.
Any licensed person or entity that transports cannabis in
bulk intrastate from one licensed cannabis cultivator to another licensed
cannabis cultivator, or transports cannabis items in bulk intrastate
from any one class of licensed cannabis establishment to another class
of licensed cannabis establishment, and may engage in the temporary
storage of cannabis or cannabis items as necessary to carry out transportation
activities. This person or entity shall hold a Class 4 cannabis distributor
license.
Any person or entity that holds any of the six classes of
license established under the Act.
Any licensed person or entity that processes cannabis items
in this state by purchasing or otherwise obtaining usable cannabis,
manufacturing, preparing, and packaging cannabis items, and selling,
and optionally transporting, these items to other cannabis manufacturers,
cannabis wholesalers, or cannabis retailers, but not to consumers.
This person or entity shall hold a Class 2 cannabis manufacturer license.
A product containing usable cannabis, cannabis extract, or
any other cannabis resin and other ingredients intended for human
consumption or use, including a product intended to be applied to
the skin or hair, edible cannabis products, ointments, and tinctures.
"Cannabis product" does not include:
Any licensed person or entity that purchases or otherwise
obtains usable cannabis from cannabis cultivators and cannabis items
from cannabis manufacturers or cannabis wholesalers, and sells these
to consumers from a retail store, and may use a cannabis delivery
service or a certified cannabis handler for the off-premises delivery
of cannabis items and related supplies to consumers. This person or
entity shall hold a Class 5 cannabis retailer license.
Collectively, the taxes as are established in § 222-7 of this chapter.
Any licensed person or entity that purchases or otherwise
obtains, stores, sells or otherwise transfers, and may transport,
cannabis items for the purpose of resale or other transfer to either
another cannabis wholesaler or to a cannabis retailer, but not to
consumers. This person or entity shall hold a Class 3 cannabis wholesaler
license.
Any person or entity licensed as a cannabis cultivator, cannabis
manufacturer, cannabis wholesaler, cannabis distributor, cannabis
retailer, or cannabis delivery service that may only, with respect
to its business operations, and capacity and quantity of product:
Employ no more than 10 employees;
Operate a cannabis establishment occupying an area of no more
than 2,500 square feet, and in the case of a cannabis cultivator,
grow cannabis on an area no more than 2,500 square feet measured on
a horizontal plane and grow above that plane not higher than 24 feet;
Possess no more than 1,000 cannabis plants each month, except
that a cannabis distributor's possession of cannabis plants for transportation
shall not be subject to this limit;
Acquire each month, in the case of a cannabis manufacturer,
no more than 1,000 pounds of usable cannabis;
Acquire for resale each month, in the case of a cannabis wholesaler,
no more than 1,000 pounds of usable cannabis, or the equivalent amount
in any form of manufactured cannabis product or cannabis resin, or
any combination thereof; and
Acquire for retail sale each month, in the case of a cannabis
retailer, no more than 1,000 pounds of usable cannabis, or the equivalent
amount in any form of manufactured cannabis product or cannabis resin,
or any combination thereof.
The Township of Bordentown.
It is the intent of this chapter to set forth the locations
within the Township where a cannabis establishment may be located,
and to establish the regulatory framework to implement the provisions
of the Act, including the imposition of a cannabis tax, as permitted
by § 40 of the Act,[1] at a uniform percentage rate not to exceed 2% of the receipts
from each sale by a cannabis cultivator; 2% from each sale by a cannabis
manufacturer; 1% of the receipts from each sale by a cannabis wholesaler;
and 2% of the receipts from each sale by a cannabis retailer, which
shall be in addition to any other tax or fee imposed pursuant to any
other statute or local ordinance or resolution by any governmental
entity having regulatory authority of the cannabis establishment.
[1]
Editor's Note: See N.J.S.A. 40:48I-1.
A.
Pursuant to Section 31 of the
Act (N.J.S.A. 24:6I-45b), all classes of adult-use cannabis establishments
are prohibited within the geographical boundaries of the Township
of Bordentown, except by the holder of a valid preexisting alternative
treatment center permit first issued by the State of New Jersey, Department
of Health, Division of Medicinal Marijuana in accordance with the
provisions of the Jake Honing Compassionate Use Medical Cannabis Act
(P.L. 2009, c. 307, N.J.S.A. 24:6I-1 et seq., and P.L. 2015, c. 158,
N.J.S.A. 18A:40-12.22 et seq.). Any such holder of an existing alternative
treatment center permit which has previously received Township approval
to operate in such capacity may be allowed to hold a concurrent Class
5 cannabis retailer license as an expanded alternative treatment center
subject to the provisions of this chapter and the regulations set
forth by the State of New Jersey and its instrumentalities. Delivery
of cannabis items and related supplies with the geographical boundaries
of the Township of Bordentown by a delivery service operating outside
the geographical boundaries of the Township of Bordentown shall be
permissible as set forth in the New Jersey Cannabis Regulatory, Enforcement
Assistance, and Marketplace Modernization Act.
B.
All other classes of licenses
as defined in the Act shall remain prohibited within the Township.
The regulations and prohibitions of this section are subject
to the enabling authority of the State of New Jersey and are subject
to compliance with all statutes and/or regulations adopted by the
State of New Jersey or its instrumentalities. If any provision of
this section is inconsistent with the statutes and/or regulations
of the State of New Jersey, the state statutes and/or regulations
shall prevail.
A.
Any proposed cannabis establishment
shall be required to submit for site plan review and approval by the
Township Planning Board. Site plan review shall include architectural
plans that include scaled drawings of the interior and exterior of
the premises showing the location of all operations, any seating and
waiting areas, waste removal and garbage storage areas. All storage
of waste materials and garbage shall be in enclosed containers that
shall be stored inside the main building or in a separately enclosed
and secure structure that will completely confine odors and obstruct
view of the waste/garbage.
B.
On-site consumption of cannabis
products is prohibited and adequate signage shall be provided which
indicates such.
C.
The sale and/or consumption of
tobacco or alcohol on-site is prohibited.
D.
The sale of cannabis products
to visibly intoxicated individuals is prohibited.
E.
Cannabis retailer businesses shall
have equipment in place to mitigate any potential odors which may
have a deleterious effect on the surrounding area. The cannabis retailer
business shall be equipped with a ventilation system sufficient enough
to keep odors from emanating from the premises.
F.
All cannabis retailer businesses
must provide the Bordentown Township Police Department with immediate
access to security footage upon request by the Township.
G.
A cannabis establishment shall
provide a detailed security plan for review and comment by the Bordentown
Township Police. The premises shall be secured in accordance with
State of New Jersey statutes and regulations; shall have a round-the-clock
video surveillance system, 365 days a year; shall have trained security
personnel on-site at all times during operating hours; and the security
plan shall include the name and contact information of a designated
person to respond to community concerns.
H.
Any proposed cannabis establishment
shall submit a written report describing the full particulars of the
proposed use, including, but not limited to, hours of operation, anticipated
customer volume, on-site parking required to accommodate customer
volume and measures to be taken to avoid nuisance effects upon adjacent
properties and nearby residential areas.
J.
Cannabis plants, products, and
paraphernalia shall not be visible from outside the building in which
the cannabis establishment is located.
K.
A cannabis establishment shall
not open before 9:00 a.m. or remain open to customers after 9:00 p.m.,
Monday through Saturday, and shall not remain open to customers after
8:00 p.m. on Sundays.
L.
Cannabis establishment signage
shall not contain text and/or image intended to promote excessive
consumption of legal cannabis products. The signage shall not have
the words "weed" or "marijuana," or depict marijuana or cannabis plants,
or contain graphics indicating such images or wording.
A.
Tax established. There is hereby
established a local cannabis transfer tax on the sale of cannabis
or cannabis products by a cannabis establishment located in the Township.
The tax is hereby imposed on the receipts from the sale of cannabis
by a cannabis cultivator to another cannabis cultivator; receipts
from the sale of cannabis or cannabis products from one cannabis establishment
to another cannabis establishment; receipts from the retail sales
of cannabis or cannabis products by a cannabis retailer to retail
consumers who are 21 years of age or older; or any combination thereof.
Sales by a cannabis establishment located in the Township are subject
to the tax established herein even if the cannabis or cannabis products
are delivered to another municipality.
B.
Rate. The amount of the tax shall
be 2% of the receipts from each sale by a cannabis cultivator; 2%
of the receipts from each sale by a cannabis manufacturer; 1% of the
receipts from each sale by a cannabis wholesaler; and 2% of the receipts
from each sale by a cannabis retailer.
C.
User tax. In addition to the tax established in Subsection A of this section, a user tax, at the equivalent transfer tax rates, is hereby established on any concurrent license holder, as permitted by § 33 of P.L. 2021, c. 16 (N.J.S.A. 24:6I-46), operating more than one cannabis establishment. The user tax shall be imposed on the value of each transfer or use of cannabis or cannabis products not otherwise subject to the transfer tax imposed pursuant to Subsection A of this section, from the licensee's establishment that is located in the Township to any of the other licensee's establishments, whether located in the Township or another municipality. The cannabis tax set forth in this section shall be in addition to any other tax or fee imposed pursuant to statute or local ordinance on a cannabis establishment.
A.
The local cannabis tax imposed
by this chapter shall be collected or paid and remitted to the Township
by the cannabis establishment from the cannabis establishment purchasing
or receiving the cannabis or cannabis product, or from the consumer
at the point of sale, on behalf of the Township by the cannabis retailer
selling the cannabis item to that consumer. The transfer tax or user
tax shall be stated, charged, and shown separately on any sales slip,
invoice, receipt, or other statement or memorandum of the price paid
or payable, or equivalent value of the transfer, for the cannabis
or cannabis item.
B.
Every cannabis establishment required
to collect a cannabis tax imposed by this chapter shall be personally
liable for the cannabis tax imposed, collected, or required to be
collected under this chapter. Any cannabis establishment shall have
the same right with respect to collecting the cannabis tax from another
cannabis establishment or the consumer as if the cannabis tax was
a part of the sale and payable at the same time, or with respect to
nonpayment of the cannabis tax by the cannabis establishment or consumer,
as if the cannabis tax was a part of the purchase price of the cannabis
or cannabis product, or equivalent value of the transfer of the cannabis
or cannabis product, and payable at the same time.
C.
No cannabis establishment required
to collect a cannabis tax imposed by this chapter shall advertise
or hold out to any person or to the public in general, in any manner,
directly or indirectly, that the cannabis tax will not be separately
charged and stated to another cannabis establishment or the consumer,
or that the cannabis tax will be refunded to the cannabis establishment
or the consumer.
D.
All cannabis tax imposed by this
chapter shall be remitted to the Chief Financial Officer of the Township
on a quarterly basis payable for the prior three months' activities
and due at the same time as quarterly dates for the collection of
property taxes. The revenues due on February 1 of each year shall
include all cannabis taxes collected for the prior year months of
October, November and December. The revenues due on May 1 of each
year shall include all cannabis taxes collected for the immediate
prior months of January, February and March. The revenues due on August
1 of each year shall include all cannabis taxes collected for the
immediate prior months of April, May and June. The revenues due on
November 1 of each year shall include all cannabis taxes collected
for the immediate prior months of July, August and September.
E.
Simultaneous with payment of the
cannabis tax, the licensee shall submit an affidavit signed by an
individual who is responsible for the licensee that certifies the
total receipts from each sale so that an accurate calculation of the
cannabis tax due may be determined.
F.
The Township shall enforce the
payment of delinquent cannabis taxes imposed pursuant to this chapter
in the same manner as provided for municipal real property taxes.
In the event that the cannabis tax imposed by this chapter 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 the 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.
G.
Upon written request of the Township,
a cannabis establishment shall submit an auditor's report for the
preceding fiscal or calendar year, certified by a certified public
accountant, to the Township. The auditor's report shall include, but
not be limited to, all receipts generating cannabis taxes, and such
details as may relate to the financial affairs of the cannabis establishment
and to its operations and performance, and shall be prepared in a
manner consistent with the current standards of the Financial Accounting
Standards Board. Said auditor's report shall be submitted to the representatives
of the Township within 30 days of receipt by the cannabis establishment
of the Township's request for said auditor's report.
The Township of Bordentown hereby imposes a cannabis user tax at rates equivalent to the cannabis transfer tax rates set forth in § 222-5 as permitted by § 40 of the Act, operating more than one cannabis establishment. The user tax shall be imposed on the value of each transfer or use of cannabis or cannabis items not otherwise subject to the transfer tax imposed pursuant to § 222-7, from the license holder's establishment that is located in the Township of Bordentown to any of the license holder's other establishments, whether located in the Township of Bordentown or another municipality.
