The statutory power to require a moving permit and to regulate moving is contained in R.S. 40:52A-2. The power to exempt personal property from taxation is contained in R.S. 54:4-16.
No person shall transport in bulk any goods and chattels, machinery, equipment, fixtures and personal property used in connection with any business, commercial or industrial use in the Township of Ocean without obtaining a permit therefor from the township collector of taxes. This provision shall not apply to any of the aforesaid goods or property in or on a warehouse premises of any person engaged in the business of storing goods for hire.
Applications for permits shall be on forms prescribed by the collector of taxes and shall contain the following information:
a. 
Name and address of applicant.
b. 
Name and address of the owner of the property.
c. 
Address of the premises from which and the address of the premises to which such property is to be transported or removed. If either or both of such premises are not designated by an address, then in lieu thereof such premises shall be clearly identified in the application.
d. 
Description, as well as the portion or quantity, of the whole, or substantial part of the property to be transported or removed, described in sufficient detail to enable the township collector of taxes to identify the same.
e. 
Such written application shall be made between the hours of 9:00 a.m. and 4:00 p.m. on any day except Saturdays, Sundays and holidays; provided, however, that in case of a bona fide emergency, such application may be made at any time.
Upon receipt of a written application for a permit as provided in subsection 13-1.2 above, the township collector of taxes shall ascertain forthwith the total amount of delinquent personal taxes, if any, that have been charged or assessed against the owner of the property sought to be removed or transported, together with any interest and other charges thereon, and shall notify applicants of the total amount due for such taxes, interest and other charges.
No such permit shall be issued by the township collector of taxes until any outstanding delinquent taxes, interest and other charges have been paid in full, or bond therefor as hereinafter provided, has been submitted.
Any applicant for such permit has a right to appeal the assessment for any year or years included in the amount assessed for delinquent taxes, interest and other charges, by filing a notice in writing, duly verified under oath, that he intends to appeal the same, and by furnishing to the tax collector in lieu of payment of said assessment, a bond entered into by a surety or fidelity company having a certificate of authority from the Commissioner of Banking and Insurance to do business in this State. Such bond shall be in an amount in quintuplicate of the amount of said assessment, but in no case shall be for less than the amount of $100. Such bond shall be conditioned for payment, within two years from its date, of the taxes, interest and other charges to be due as of the date actual payment thereof is made and; provided, further, that all taxes, interest and costs as to which no right of appeal as aforesaid exists, must be paid forthwith.
The permit as herein provided for shall be issued to the applicant without cost and shall be made in quadruplicate. The original shall be delivered to the applicant; the first copy to the police department of the township; the second copy to the tax collector of the taxing district to which such property is to be transported or removed, if such taxing district be in this State; and the fourth copy shall be retained by the tax collector issuing the permit to be filed in his office as a public record.
Nothing contained in this section shall be so construed as to require any owner of any tangible personal property described and excepted by New Jersey Revised Statutes 40:52A-9, as at any time hereinafter amended or supplemented, to apply for or obtain any permit required by this section.
Pursuant to Chapter 51, Laws of 1960, all tangible household personal property and personal effects located within the Township of Ocean shall not be assessed and taxed for the year 1962 and thereafter.
This section shall not affect the obligation, lien or duty to pay any taxes, interest or penalties which have accrued or may accrue by virtue of any assessment or taxes levied for any year prior to the year 1962, nor shall this section affect the legal authority to assess and collect taxes for any period prior to January 1, 1962.
Any applicant for the issuance or renewal of any license or permit issued by the Township of Ocean, or requiring the approval of the Township of Ocean, shall be required to pay any delinquent property taxes or assessments on the property wherein the business or activity for which the license or permit is sought or wherein the business or activity is to be conducted if the applicant is the owner of said property.
The Township of Ocean shall, upon notice in writing to the licensee who is an owner of the property upon which the licensed business or activity is conducted, revoke or suspend said license or permit when said licensee has failed to pay the taxes due on the property for at least three consecutive quarters. Notice shall be mailed to the licensee at his, her or its last known address as shown on the application for the license or permit sought to be revoked or suspended. Notice shall be considered effective upon mailing by certified mail, return receipt requested. Upon payment of the delinquent taxes or assessments, the license or permit shall be restored. Revocation or suspension may also be stayed by a request for a hearing before the township council as provided in subsection 13-3.3 herein.
Any person, corporation or entity subject to the terms of this section may request a hearing before the township council with regard to the issuance, renewal, suspension and revocation of a permit or license. At said hearing, evidence of a unique hardship which has caused taxes to be unpaid may be presented. The township council may authorize the issuance of a temporary license subject to such terms and conditions as it deems appropriate under the circumstances. License fees may be prorated for temporary licenses.
Prior to the issuance of licenses and permits by the various departments or agencies of the Township of Ocean, said applicant, who is also the owner thereof, shall ascertain from the office of the tax collector that taxes and assessments have been paid to a current basis for the property on which the activity or business in question is to take place. In the event that property taxes or assessments are unpaid to a current basis, no permits or licenses shall be issued until all such payments have been made by the property owner.
The provisions of this section shall not apply to or include any alcoholic beverage license or permit issued pursuant to the "Alcoholic Beverage Control Act," R.S. 33:1-1 et seq. The provisions of this section shall apply to the following permits and licenses issued by, or requiring approval of, the Township of Ocean:
a. 
Permits required pursuant to the Uniform Construction Code;
b. 
Certificates of occupancy;
c. 
Food establishment licenses;
d. 
Mercantile or business licenses;
e. 
Vending machine licenses;
f. 
Theater licenses;
g. 
Auction sale licenses;
h. 
Taxi owner licenses.
[Ord. 1530, § VI; Ord. 1971, § I; Ord. No. 2014-2217]
Any person, firm or corporation found guilty in the Municipal Court of the Township of Ocean of a violation of the terms of this section shall be subject to one or more of the following in the discretion of the Municipal Court Judge: imprisonment in the County jail or in any place provided by the municipality of the detention of prisoners, for any term not exceeding 90 days or by a fine not exceeding $2,000 or by a period of community service not to exceed 90 days.
It is the purpose of this section to implement the provisions of P.L. 2003, c. 114, which authorizes the governing body of a municipality to adopt an ordinance imposing a tax at a uniform percentage rate not to exceed 1% on charges of rent for every occupancy on or after July 1, 2003, but before July 1, 2004, and 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 section 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.
There is hereby established a hotel and motel room occupancy tax in the Township of Ocean which shall be fixed at a uniform percentage rate of 1% on charges of rent for every occupancy of a hotel or motel room in the Township of Ocean on or after July 1, 2003, but before July 1, 2004, and 3% on charges of rent for every occupancy of a hotel or motel room in the Township of Ocean on or after July 1, 2004, of a room or rooms in a hotel subject to taxation pursuant to subsection (d) of section 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 section 9 of P.L. 1966, c. 30 (C. 54:32B-9).
In accordance with the requirements of P.L. 2003, c. 114:
a. 
All taxes imposed by this section shall be paid by the purchaser.
b. 
A vendor shall not assume or absorb any tax imposed by this section.
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 conformance with the general penalty provisions of the Township of Ocean codified ordinances.
The tax imposed by this section 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.
[Amended in entirety 2-9-2023 by Ord. No. 2411. Prior history includes ordinances adopted 8-12-2021 by Ord. No. 2362; and 1-12-2022 by Ord. No. 2376. Amendments noted where applicable.]
[Amended 2-9-2023 by Ord. No. 2411]
a. 
As authorized by N.J.S.A. 40:48-1, there is hereby a transfer tax imposed on: (1) receipts from the sale of cannabis by a cannabis cultivator to another cannabis cultivator; (2) receipts from the sale of cannabis items from one cannabis establishment to another cannabis establishment; (3) or by any combination thereof.
b. 
The transfer tax shall be imposed at the following rates:
1. 
2% of the receipts from each sale by a cannabis cultivator;
2. 
2% of the receipts from each sale by a cannabis manufacturer;
3. 
1% of the receipts from each sale by a cannabis wholesaler; and
4. 
2% of the receipts from each sale by a cannabis distributor.
c. 
There shall also be imposed a user tax, at the equivalent transfer tax rates, on any concurrent license holder operating more than one cannabis establishment, as permitted by Section 33 of P.L. 2021, c. 16 (C.24:6I-46). 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 paragraphs a and b of this section, from the license holder's establishment that is located in the Township of Ocean to any of the other license holder's establishments, whether located in the Township of Ocean or another municipality.
d. 
All taxes imposed by this section shall be in addition to any other tax imposed by law. Any transaction for which the transfer tax or user tax is imposed, or could be imposed, pursuant to this section, other than those which generate receipts from the retail sales by cannabis retailers, shall be exempt from the tax imposed under the "Sales and Use Tax Act", P.L. 1966, c. 30 (C.54:32B-1 et seq.).
[Amended 2-9-2023 by Ord. No. 2411]
a. 
The transfer tax or user tax shall be collected or paid, and remitted to the Township of Ocean by the cannabis establishment from the cannabis establishment purchasing or receiving the cannabis or cannabis items.
b. 
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.
c. 
Every cannabis establishment required to collect a transfer or user tax imposed by this section shall be personally liable for the transfer tax or user tax imposed, collected or required to be collected under this section.
d. 
Any cannabis establishment shall have the same right with respect to collecting the transfer tax or user tax from another cannabis establishment as if the transfer tax or user tax was part of the sale and payable at the same time, or with respect to non-payment of the transfer or user tax by the cannabis establishment or consumer, as if the transfer tax or user tax was part of the purchase price of the cannabis or cannabis item, or equivalent value of the transfer of the cannabis or cannabis item, and payable at the same time; provided however, that the Township Manager shall be joined as a party in any action or proceeding brought to collect the transfer tax or user tax.
e. 
No cannabis establishment required to collect a transfer tax or user tax imposed by this section shall advertise or hold out to any person or to the public in general, in any manner, directly or indirectly, that the transfer tax or user tax will not be separately charged and stated to another cannabis establishment or the consumer, or that the transfer tax or user tax will be refunded to the cannabis establishment or consumer.
[Amended 2-9-2023 by Ord. No. 2411]
a. 
Each cannabis establishment collecting transfer and user taxes pursuant to this section shall remit the collected taxes to the Chief Financial Officer of the municipality on a quarterly basis along with a report certified as true and accurate by the cannabis establishment's chief financial officer, comptroller, or other similarly situated person showing the gross revenues for the cannabis establishment for each month of the quarter. No tax shall be considered remitted unless and until said report is supplied.
Remittance shall be payable for the prior three month's 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 transfer taxes or user taxes collected for the prior year months of October, November and December. The revenues due on May 1 of each year shall include all transfer taxes and user taxes collected for the immediate prior months of January, February and March. The revenues due on August 1 of each year shall include all transfer taxes and user taxes collected for the immediate months of April, May and June. The revenues due on November 1 of each year shall include all transfer taxes and user taxes collected for the immediate prior months of July, August and September.
There shall be a 10 day grace period for the payment of said transfer tax and/or user tax which will coincide with the 10 day grace period typically permitted for property tax payments. There shall be no extension of the cannabis transfer tax/user tax grace period without a resolution of the governing body authorizing a specific extension.
b. 
Each cannabis establishment shall file on an annual basis no later than February 1 of each year a financial report from an independent accountant certifying as to the annual revenue for the preceding year.
c. 
Each cannabis establishment shall file with the Township on a monthly basis a copy of its METRC seed to sale inventory management system report.
d. 
The Chief Financial Officer of the Township of Ocean may order an audit of any taxpayer under this section for purpose of ascertaining the correctness or completeness of any return of payment. The Chief Financial Officer is hereby authorized to examine the books, papers and records of any taxpayer to verify the accuracy of any declaration or return, or if no declaration or return was filed, to ascertain the tax due. Every taxpayer is hereby directed and required to give to the Chief Financial Officer, or to any agent designated by him/her, the means, facilities and opportunity for such examinations and investigations, as are hereby authorized.
[Amended 2-9-2023 by Ord. No. 2411]
a. 
In the event that the transfer tax or user tax imposed by 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.
b. 
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.
c. 
The Township of Ocean shall enforce the payment of delinquent taxes or transfer fees imposed by this section in the same manner as provided for municipal real property taxes.
d. 
In the event that the transfer tax or user tax imposed by this section is not remitted by the cannabis establishment within 30 days of when it is due, that cannabis establishment's municipal license to operate shall be suspended until that tax is remitted. This suspension shall be in addition to any monetary penalties that are imposed by this section.
e. 
In the event that the transfer tax or user tax imposed by this section is not remitted by the cannabis establishment within 90 days of when it is due, that cannabis establishment's municipal license to operate shall be revoked and forfeited. This revocation shall be in addition to any monetary penalties that are imposed by this section.
[Amended 2-9-2023 by Ord. No. 2411]
a. 
For violation of any provision of this section, the penalty upon conviction shall be the maximum fine permitted under New Jersey State law for the violation of a municipal ordinance in accordance with N.J.S.A. 40:49-5, or imprisonment for a period not exceeding the maximum time permitted under New Jersey State law for the violation of a municipal ordinance, in accordance with N.J.S.A. 40:49-5, or both.
b. 
Separate violation for each day. Each day that a violation of this section is allowed to exist shall constitute a separate violation or offense and shall be subject to the penalty as prescribed herein.