[HISTORY: Adopted by the Township Committee of the Township of Waterford as indicated in article histories. Amendments noted where applicable.]
[Adopted 7-28-2021 by Ord. No. 2021-8; amended in its entirety 10-13-2021 by Ord. No. 2021-16]
A new chapter in the Waterford Township Code entitled "Cannabis" is hereby created to regulate the location, manner and times of operation of cannabis establishments and distributors that are permitted to conduct business within the Township of Waterford's jurisdictional limits in accordance with the "New Jersey Cannabis Regulatory Enforcement Assistance, and Marketplace Modernization Act" (the "Act") as may be supplemented and amended, and also comprising N.J.S.A. 24:6I-31 et seq. and any supplements or amendments thereto, all in accordance with the rules and regulations as may be established by the Cannabis Regulatory Commission.
The Waterford Township Mayor and Township Committee finds:
A. 
This article is enacted to regulate the commercial production, storage, sale and dispensing of regulated cannabis in the Township of Waterford in accordance with the "New Jersey Cannabis Regulatory Enforcement Assistance, and Marketplace Modernization Act," as amended and supplemented as well as N.J.S.A. 24:6I-31 et seq. and any supplements or amendments thereto in accordance with the rules and regulations of the Cannabis Regulatory Commission, and to further provide rules governing the local licensure of cannabis establishments and distributors as well as regulations governing the location, manner and times of operation of such businesses operating within the Township.
A. 
As used in this article, the following terms shall have the meanings indicated:
ALTERNATIVE TREATMENT CENTER
An organization issued a permit pursuant to the "Jake Honig Compassionate Use Medical Cannabis Act," P.L. 2009, c.307 (N.J.S.A. 24:6I-1 et al.) 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 section 7 of that act (N.J.S.A. 24:6I-7) to concurrently hold a medical cannabis cultivator permit, a medical cabis dispensary permit, as set forth by N.J.S.A. 24:6I-33.
CANNABIS
This term shall have the meaning as set forth in N.J.S.A. 24:6I-33.
CANNABIS CONSUMPTION AREA
A designated location operated by a licensed cannabis retailer or permit holder for dispensing medical cannabis, for which both a state and local endorsement has been obtained, subject to the limitations set forth under section 28 of P.L. 2019, c. 153 (N.J.S.A. 24:6I-21), at which cannabis items or medical cannabis either obtained from the retailer or permit holder, or brought by a person to the consumption area, may be consumed.
CANNABIS CULTIVATOR
A person or entity holding a Class 1 cannabis cultivator license pursuant to N.J.S.A. 24:6I-31 et seq. and any regulations duly adopted by the Cannabis Regulatory Commission. Class 1 licensee's primary business is the growth, cultivation, or production of cannabis, including the sale and transport of such cannabis to other cannabis cultivators, or usable cannabis to cannabis manufacturers, cannabis wholesalers or cannabis retailers, but not to consumers.
CANNABIS DELIVERY SERVICE
A person or entity holding a Class 6 cannabis delivery license, pursuant to N.J.S.A. 24:6I-31 et seq. and regulations duly adopted by the Cannabis Regulatory Commission. Class 6 licensees' primary business is the provision of 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 items directly through the cannabis delivery service, which after presenting the purchase order to the cannabis retailer for fulfillment, is delivered to that consumer.
CANNABIS DISTRIBUTION FACILITY
A facility or other place of business operated by a cannabis distributor or cannabis delivery service in providing services as a Class 4 or Class 6 licensee pursuant to license under N.J.S.A. 24:6I-31 et seq. and any regulations adopted by the Cannabis Regulatory Commission, where such person or entity lawfully engages in the bulk distribution or consumer delivery of cannabis, usable cannabis or cannabis products.
CANNABIS DISTRIBUTOR
A person or entity holding a Class 4 cannabis distributor license pursuant to N.J.S.A. 24:6I-31 et seq. and any regulations duly adopted by the Cannabis Regulatory Commission. Class 4 licensees' primary business is the transportation of cannabis in bulk intrastate from one licensed cannabis cultivator to another licensed cannabis cultivator or transporting cannabis item in bulk intrastate from any one class of licensed cannabis establishment to another class of licensed cannabis establishment. Class 4 cannabis distributors may also engage in the temporary storage of cannabis or cannabis items as necessary to carry out transportation activities.
CANNABIS ESTABLISHMENT
A business constituting a cannabis cultivator, cannabis manufacturer, a cannabis retailer, or a cannabis wholesaler pursuant to N.J.S.A. 24:6I-31 et seq. and any regulations duly adopted by the Cannabis Regulatory Commission.
CANNABIS MAUFACTURER
A person or entity holding a Class 2 cannabis manufacturer license pursuant to N.J.S.A. 24:6I-31 et seq. and any regulations duly adopted by the Cannabis Regulatory Commission. Class 2 licensees' primary business is processing 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.
CANNABIS RETAILER
A person or entity holding a Class 5 cannabis retailer license pursuant to N.J.S.A. 24:6I-31 et seq. and any regulations duly adopted by the Cannabis Regulatory Commission. Class 5 licensees' primary business is purchasing or otherwise obtaining usable cannabis from cannabis cultivators and cannabis items from cannabis manufacturers or cannabis wholesalers, and reselling these to consumers either through a retail store or use of a cannabis delivey service or a certified cannabis handler for the off-premises delivery of cannabis items and related supplies to consumers.
CANNABIS TESTING FACILITY
An independent, third-party entity meeting accreditation requirements established by the Cannabis Regulatory Commission that is licensed to analyze and certify cannabis items and medical cannabis for compliance with applicable health, safety, and potency standards.
CANNABIS WHOLESALER
A person or entity holding a Class 3 cannabis wholesaler license pursuant to N.J.S.A. 24:6I-31 et seq. and any regulations duly adopted by the Cannabis Regulatory Commission. Class 3 licensees' primary business entails the purchase or otherwise obtaining, storing, selling and otherwise transferring, 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.
CONSUMER
Any person legally qualified to purchase recreational cannabis pursuant to N.J.S.A. 24:6I-31 et seq. As of the date of adoption of this article, New Jersey law requires a consumer as defined herein be at least 21 years of age or older and that such purchases of recreational cannabis are for personal use, not for resale to others. Any future restriction or other modification concerning the qualifications applicable to cannabis consumers by the State of New Jersey shall constitute a parallel restriction or modification of the qualifications to purchase or possess legalized cannabis within the Township.
CONSUMPTION
The act of ingesting, inhaling, or otherwise introducing cannabis items into the human body.
DELIVERY
The transportation of cannabis items and related supplies to a consumer. "Delivery" also includes the use by a licensed cannabis retailer of any third party technology platform to receive, process, and fulfill orders by consumers, which third party shall not be required to be a licensed cannabis establishment, distributor, or delivery service, provided that any physical acts in connection with fulfilling the order and delivery shall be accomplished by a certified cannabis handler performing work for or on behalf of the licensed cannabis retailer, which includes a certified cannabis handler employed or otherwise working on behalf of a cannabis delivery service making off-premises deliveries of consumer purchases fulfilled by that cannabis retailer.
MEDICAL CANNABIS
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 al.) and P.L. 2015, c.158 (N.J.S.A. 18A:40-12.22 et al.). "Medical cannabis" does not include any cannabis or cannabis item wich is cultivated, produced, processed, and consumed in accordance with P.L. 2021, c. 16 (N.J.S.A. 24:6I-31 et al.)
MICROBUSINESS
A licensed cannabis business with a smaller footprint than a standard cannabis business with respect to its business operations, capacity and quantity of product and asdefined in N.J.S.A. 24:6I-33 and operated in accordance with N.J.A.C. 17:30-6.7.
B. 
For the purpose of this article, words and phrases herein shall have the same meanings as codified under state law, N.J.S.A. 24:6I-33, et seq., and any amendments or supplements thereto, and the rules and regulations of the Cannabis Regulatory Commission. In the event of a conflict in the meaning of words or phrases as between the Township Code and the foregoing laws or regulations of the state concerning legal cannabis, state law or regulations shall govern.
[Amended 4-13-2022 by Ord. No. 2022-7]
A. 
All applications shall be issued as set forth in this article which shall be in accordance with the laws, rules and regulations set forth in this article and all other applicable laws of the State of New Jersey or the United States. The application fee is $1,000 and is nonrefundable. An application must be filed with the Township in order to receive a resolution of support/letter of support from the Township in accordance with the requirements of this article. The application form shall be established by Township resolution.
B. 
If more than one application is filed for the same type of cannabis business license, the Township shall accept the first fully completed submitted application with the required application fee. Resolutions of support will only be issued for a fully completed application and for not more than the cannabis business licenses permitted by this article. No other applications will be accepted once resolutions of support have been issued for the number of cannabis licenses permitted by this article.
[Amended 8-24-2022 by Ord. No. 2022-18]
C. 
All licenses are conditional uses in the zoning districts identified in this article by the Township.
(1) 
Upon receipt of a license application and the payment of the appropriate fee, the Township shall issue a letter to the applicant that said license is subject to a conditional use variance to be issued by the Township Planning/Zoning Board and that the applicant has paid the Township fee for such a license and that the Township Planning/Zoning Board may accept the conditional use application for the type of business requested by the applicant.
(2) 
If the Township Planning/Zoning Board approves the conditional use, a memorializing resolution shall be issued by it to the Township Committee indicating that the applicant has satisfied the conditional use requirements for the type cannabis business applied for, which approval shall be subject to any other requirements set forth in this article. If the conditional use application is denied, subject to any statutory appeal by the applicant, the licensee fee shall be refunded.
D. 
No person shall in any manner produce, sell, dispense or distribute cannabis or any cannabis product within the Township without first having obtained a license in accordance with the New Jersey Cannabis Regulatory Commission rules and regulations and the rules and regulations established in this article.
E. 
If more than one permitted cannabis business application is submitted for the same type of business, the Township shall accept the first application as submitted.
A. 
The Township shall permit the following number and type of cannabis licenses within the Township pursuant to each category:
(1) 
Class 1 - cannabis cultivator license, for facilities involved in growing and cultivating cannabis (two licenses);
(2) 
Class 2 - cannabis manufacturer license, for facilities involved in the manufacturing, preparation and packaging of cannabis items (two licenses);
(3) 
Class 3 - cannabis wholesaler license, for facilities involved in obtaining and selling cannabis items for later resale by other licensees (two licenses);
(4) 
Class 4 - cannabis distributor license, for businesses involved in transporting cannabis plants in bulk from one licensed cultivator to another licensed cultivator or cannabis items in bulk from any type of licensed cannabis business to another (two licenses); and
(5) 
Class 5 - cannabis retail license, for locations at which cannabis items and related cannabis supplies are sold to consumers (two licenses); and
(6) 
Class 6 - cannabis delivery license, for businesses providing courier services for consumer purchases that are fulfilled by a licensed cannabis retailer in order to make deliveries of the purchased items to a consumer (two licenses).
B. 
The applicable fee established for each permitted use type herein is $1,000. The license fee is a separate fee to be paid and not part of the application fee. Licenses are required to be renewed on an annual basis for a fee of $250 for each Township license.
[Amended 4-13-2022 by Ord. No. 2022-7]
A. 
Retail hours of sale and delivery. Any cannabis retailer licensee or cannabis delivery service licensee may sell, dispense and deliver or allow, permit or suffer the sale, dispensing or delivery of any cannabis, usable cannabis or cannabis products to consumers in the Township between the hours of 9:00 a.m. to 10:00 p.m. Monday through Sunday. The retail and delivery hours of sale established herein may be further restricted during such hours as may be authorized or permitted by the State of New Jersey Cannabis Regulatory Commission, or pursuant to N.J.S.A. 24:6I-31 et seq. or any supplements or amendments thereto. Any future restriction by the state or the Cannabis Regulatory Commission shall constitute a parallel restriction on the permissible hours of retail sale and dispensing of cannabis within the Township.
B. 
Sales prohibited. No licensee or employee of a licensee shall sell, dispense or deliver, directly or indirectly any cannabis, usable cannabis or cannabis products to any person under the influence, intoxicated person, or any person under the legal age to purchase cannabis, useable cannabis or cannabis products as a consumer pursuant to N.J.S.A. 24:6I-33, nor permit such categories of persons to congregate in or about the licensed premises.
C. 
Nothing herein shall permit the dispensing or delivery of cannabis, usable cannabis or cannabis products to consumers, or the direct point sale, dispensing or delivery of medical cannabis products to qualifying patients, by any person or entity, except for: i) those persons duly licensed by the state as a cannabis delivery service or alternative treatment center, ii) employees of such licensees, subject to such employees satisfying the qualifications established by the Cannabis Regulatory Commission to engage in such employment with such licensees.
D. 
On-site consumption prohibited. No licensee shall be permitted to operate or maintain a cannabis consumption area as further described in N.J.S.A. 24:6I-31 on licensed premises or otherwise allow any person to consume usable cannabis or cannabis products on or within any licensed premises within the Township.
E. 
Other time limits. The hours of operation for all other cannabis permitted businesses shall be established in the conditional use resolution adopted by the Township Planning/Zoning Board.
A. 
Conditioned upon approval by the State of New Jersey and notwithstanding any other provision of law, the following acts, when performed by a licensed cannabis cultivation facility with a current, valid license and all land use approvals, or a person who is at least 21 years of age or older who is acting in its capacity as an owner, employee or agent of a cannabis cultivation facility under the same conditions, are lawful and shall not be an offense under Township law:
(1) 
Cultivating, manufacturing, harvesting, processing, packaging, transporting, displaying, storing, or possessing cannabis, or related cannabis products;
(2) 
Delivering or transferring cannabis, or related cannabis products, to a cannabis testing facility;
(3) 
Receiving cannabis, or related cannabis products, from a cannabis testing facility;
(4) 
Delivering, distributing, or selling cannabis to a cannabis cultivation facility, a cannabis product manufacturing facility, or a retail cannabis store;
(5) 
Receiving or purchasing cannabis, or related cannabis products, from a cannabis cultivation facility.
B. 
Conditioned upon approval by the State of New Jersey and notwithstanding any other provision of law, the following acts, when performed by a cannabis product manufacturing facility with a current valid license and all land use approvals who is acting in its capacity as an owner, employee or agent of a cannabis product manufacturing facility, are lawful and shall not be an offense under Township law:
(1) 
Packaging, processing, transporting, manufacturing, displaying, or possessing cannabis, or cannabis products;
(2) 
Delivering or transferring cannabis or cannabis related products to a cannabis testing facility;
(3) 
Receiving cannabis or cannabis products from a cannabis testing facility;
(4) 
Delivering or selling cannabis or cannabis products to a licensed retail cannabis store or a cannabis product to a licensed manufacturing facility;
(5) 
Purchasing cannabis, or cannabis related products from a licensed cannabis cultivation facility; and
(6) 
Purchasing of cannabis, or cannabis related products from a licensed cannabis product manufacturing facility.
C. 
Conditioned upon approval by the State of New Jersey and notwithstanding any other provision of law, the following acts, when performed by a cannabis testing facility with a current valid license and all land use approvals who is acting in its capacity as an owner, employee or agent of a licensed cannabis testing facility, are lawful and shall not be an offense under Township law:
(1) 
Possessing, cultivating, processing, repackaging, storing, transporting, displaying, transferring or delivering cannabis, or related cannabis products;
(2) 
Receiving cannabis or cannabis products from a licensed cannabis cultivation facility, a licensed cannabis retail store, a licensed cannabis products manufacturer; and
(3) 
Returning cannabis, or related cannabis products to a licensed cannabis cultivation facility, licensed cannabis retail store, licensed cannabis products manufacturer.
D. 
Conditioned upon approval by the State of New Jersey and notwithstanding any other provision of law or regulation established in this article, it is lawful and shall not be an offense under Township law to lease or otherwise allow the use of property owned, occupied or controlled by any person, corporation or other entity for any of the activities conducted lawfully in accordance with Subsection A through D of this section.
E. 
Nothing in this section prevents the imposition of penalties as may be imposed by Township of Waterford upon a licensed cannabis establishment for violating this article or rules adopted by the Township, Planning/Zoning Board, or state law.
F. 
Nothing in this article proposes or intends to require any individual or entity to engage in any conduct that violates federal law, or exempts any individual or entity from any requirement of federal law, or poses any obstacle to federal enforcement of federal law.
Distance between all cannabis businesses. No permitted cannabis business shall:
A. 
Be any closer than 250 feet from any behavioral health care facility or residential medical detoxification center.
B. 
No permitted cannabis business shall be any closer than 150 feet from a residential district or use.
[Amended 4-13-2022 by Ord. No. 2022-7]
C. 
Be located within 500 feet of the property line of any existing church, private school, college, child-care center, or any existing public park or any public or parochial school.
D. 
Measurement of distances shall be conducted in a straight line from the nearest property line to the nearest portion of the store, area, or facility where the cannabis related business is located.
E. 
No permitted consumer cannabis business shall be located within 1,500 feet of another permitted cannabis business which shall be measured in a straight line from the nearest portion of the building in which the center is proposed to be located to the nearest portion of the building in which the other center is to be located.
A. 
A Class 1 cannabis cultivator business, a Class 2 cannabis manufacturing business, a Class 3 cannabis wholesaler business, a Class 4 cannabis distributor business and a Class 6 cannabis delivery business shall be located in the following zoning districts as a conditional use in accordance with the regulations of this article and Chapter 176 of the Code of the Township of Waterford, captioned "Land Use, Development and Zoning."
(1) 
AG - Agricultural District. If permitted in accordance with the Pinelands Comprehensive Management Plan or a granted waiver.
(2) 
I - Planned Light Industrial.
(3) 
A Class 5 cannabis retail business license shall be located only in the Township Planned Highway Business (PHB) Zoning Districts in accordance with the regulations of this article and Chapter 176 of the Code of the Township of Waterford captioned "Land Use Development and Zoning."
B. 
A Class 1 cannabis cultivator business, a Class 2 cannabis manufacturing business, a Class 3 cannabis wholesaler business, a Class 4 cannabis distributor business and a Class 6 cannabis delivery business shall be permitted uses in the Planned Highway Business Zoning District (PHB).
[Amended 4-13-2022 by Ord. No. 2022-7]
A. 
Class 1, Class 2 and Class 3 cannabis licensees shall be required to have a secure enclosed facility in which it conducts its business. The Township Planning/Zoning Board shall determine if a Class 4 and Class 6 facility should be enclosed.
B. 
Only authorized personnel or permitted invitees shall have access to the facility and the facility shall not be open to the public.
C. 
Satisfactory measures and means shall be taken to prevent smoke, odors, debris, dust, and other substances from exiting the business premises at all times. These businesses shall properly dispose of any and all materials and other substances in a safe and sanitary manner in accordance with state, county and local health regulations and any other applicable regulation. Light pollution shall be controlled by glow lamps not more than 0.5 footcandles or less at the property line. Noise pollution beyond the statutorily permitted decibel level is prohibited.
D. 
All indoor facilities shall be equipped with ventilation systems with carbon filters sufficient in type and capacity to eliminate marijuana odors emanating from the interior or exterior of the premises discernable by reasonable persons. The ventilation system shall be inspected and approved by the Township Construction Official. All state, county and local regulations concerning ventilation systems shall be complied with.
E. 
All wastewater generated by a Class 1 or Class 2 cannabis operation must be managed in accordance with the applicable standards of the New Jersey Department of Environmental Protection and/or the regulations/standards of the New Jersey Pinelands. This shall include but not be limited to pre-treatment of wastewater where required, separation, recycling and off site disposal of solvents and oils where required and employing water conservation measures.
F. 
Acceptable security systems shall be maintained at each facility.
G. 
Unless approved by the Township Planning/Zoning Board, all equipment, products and accessories shall be stored completely indoors and onsite.
H. 
The business shall comply with all other zoning, health, building, fire and code ordinances of the Township and regulations issued by the Cannabis Regulatory Commission.
A. 
Grounds for suspension or revocation. Any license granted or issued pursuant to this article may be suspended or revoked by the Township Committee after notice and hearing for any of the following causes:
(1) 
Any fraud, misrepresentation, or false statement made in the application for a license or in any application presented to the Township Planning/Zoning Board.
(2) 
Any violation of this article.
(3) 
Any violation of the New Jersey Cannabis Regulatory, Enforcement Assistance and Marketplace Modernization Act.
(4) 
Any violation of the rules or regulations established by the Cannabis Regulatory Commission.
(5) 
Any conviction of a licensee of any felony or misdemeanor involving moral turpitude.
(6) 
Conducting the business license under this article, through the applicant himself/herself or any of its agents, servants or employees in any unlawful manner or in such a manner as to constitute a breach of peace or to constitute a menace to the health, safety or general welfare of the public.
B. 
Notice of hearing. Notice of hearing for suspension or revocation of a license shall be given, in writing, by the Township Clerk setting forth the grounds of the complaint and the time and place of the hearing. Such notice shall be mailed by certified and regular mail, to the licensee at the address indicated on the license application, at least five days' prior to the date set forth for the hearing unless the five-day notice would cause a threat to public health and welfare in which case the Township shall take any reasonable action to notify the licensee.
C. 
Reissuance following suspension or revocation. The Township Committee may issue another license to a person whose license has been revoked, if, after the hearing it is satisfied by clear and convincing evidence that the acts which led to the revocation or suspension will not occur again; otherwise, no person whose license has been revoked, or any person acting for him/her, directly or indirectly shall not be considered for issuance of another license to carry on the same activity for a period of 12 months.
D. 
Suspension or revocation of a license shall be in addition to any other penalty which may be imposed for a violation of this article or for a violation of any state law.
E. 
Proceedings for suspension or revocation of any license shall be in accordance with such rules and regulations that may be adopted by the Cannabis Regulatory Commission, or in lieu thereof, the Township Committee.
F. 
Penalty for violation. Any violation of the provisions of this article shall be punishable by a civil fine of up to $2,000. Each day that a violation is committed, exists or continues shall be a separate and distinct offense. In addition, any violation of the provisions of this article, or any conditions imposed on the licensee may result in the revocation or suspension of the license.
The Township may adopt additional regulations and requirements necessary for implementing this article or to include regulations established by the Cannabis Regulatory Commission. The adoption of this article is subject to the regulations to be promulgated and adopted by the Cannabis Regulatory Commission.
[Adopted 7-28-2021 by Ord. No. 2021-10]
The purpose of this article is to impose a tax on the sale of cannabis or cannabis products by licensed commercial cannabis businesses operating in the Township of Waterford pursuant to the New Jersey Cannabis Regulatory, Enforcement Assistance and Marketplace Modernization Act,[1] to specify the type of tax and rate of tax to be levied and the method of collection, and to comply with all requirements for the imposition of a transfer or user tax pursuant to state law. This article is enacted solely to raise revenue and not for regulation. This article does not authorize the conduct of any business or activity in the Township of Waterford, but provides for the taxation of such businesses or activities as they occur.
[1]
Editor's Note: See N.J.S.A. 24:6I-31 et seq.
The terms and definitions enumerated in § 101-3 of the Township Code entitled "Cannabis" are hereby incorporated by reference as if fully set forth herein. For the purpose of this article, words and phrases herein shall have the same meanings as codified under state law, N.J.S.A. 40:481-1(d), and any amendments or supplements thereto, and the rules and regulations of the Cannabis Regulatory Commission. In the event of a conflict in the meaning of words or phrases as between the Township Code and the foregoing laws or regulations of the state concerning legal cannabis, state law or regulations shall govern.
The Township of Waterford hereby imposes and shall collect certain local option taxes on cannabis business activity as follows:
A. 
A municipal transfer tax is hereby imposed on the receipts of each sale by a licensed cannabis business operating in the Township of Waterford at the rate of 2% of the receipts from each sale by a cannabis retailer, cannabis cultivator, and cannabis manufacturer, and 1% of the receipts from a cannabis wholesaler.
[Amended 5-25-2022 by Ord. No. 2022-12]
B. 
A municipal user tax is hereby imposed, at the equivalent transfer tax rates, on any concurrent license holder 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 this section, from the license holder's establishment that is located in the municipality to any of the other license holder's establishments, whether located in the municipality or another municipality.
All revenues collected pursuant to this section shall be remitted to the Chief Financial Officer of the Township of Waterford in the manner provided by this article. The taxes imposedby this section shall be computed and paid for each calendar month. Said taxes are due and payable to the Chief Financial Officer on or before the 20th day of the succeeding month.
A. 
The Chief Financial Officer is hereby authorized and empowered to administer, regulate and collect payment of all taxes imposed by this article.
B. 
Chief Financial Officer may order an audit of any taxpayer under this article for the purpose of ascertaining the correctness or completeness of any return or payment.
A. 
The payment of delinquent taxes or transfer fees imposed by this article shall be enforced in the same manner as provided for delinquent real property taxes.
B. 
In the event that the transfer tax or user tax imposed by this article 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 the parcel for unpaid property taxes due and owing in the same year.
C. 
In the event that a lien is imposed on a delinquent taxpayer pursuant to this section, 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.