[Amended 8-10-2021 by Ord. No. 21-16]
A. There
is hereby established a medical cannabis transfer tax in the Township
of Ewing, which shall be fixed at a uniform percentage rate of 1%
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. This tax will expire on July 1, 2022.
B. There
is hereby established a local cannabis transfer tax in the Township
of Ewing which shall be fixed at a uniform percentage rate of 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, for every occupancy of a cannabis establishment
in the Township of Ewing.
C. In addition to the tax established in Subsection
B of this section, a user tax, at the equivalent transfer tax rates, is hereby established on any concurrent license holder, as permitted by section 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 items not otherwise subject to the transfer tax imposed pursuant to Subsection
B of this subsection, from the license holder’s establishment that is located in Ewing Township to any of the other license holder’s establishments, whether located in this Township or another municipality.
D. 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 (N.J.S.A.
54:32B-1 et seq.).
[Added 8-10-2021 by Ord. No. 21-16]
The cannabis transfer 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 property or cannabis establishment.
[Added 8-10-2021 by Ord. No. 21-16]
A. The transfer
tax or user tax imposed by this article shall be collected or paid,
and remitted to Ewing Township by the cannabis establishment from
the cannabis establishment purchasing or receiving the cannabis or
cannabis item, 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 tax shall be paid to the person required to
collect it as trustee for and on account of the Township. 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 transfer tax or user
tax imposed by ordinance 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. Any cannabis establishment shall
have the same right with respect to collecting the transfer tax or
user tax from another cannabis establishment or the consumer as if
the transfer tax or user tax was a part of the sale and payable at
the same time, or with respect to nonpayment of the transfer tax or
user tax by the cannabis establishment or consumer, as if the transfer
tax or user tax was a 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 Chief Financial Officer of Ewing Township shall be joined
as a party in any action or proceeding brought to collect the transfer
tax or user tax.
C. 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
the consumer.
D. All revenues
collected from a transfer tax or user tax imposed by ordinance pursuant
to this section shall be remitted to the Ewing Township Chief Financial
Officer on a quarterly basis, or on a more frequent basis as determined
by the Chief Financial Officer, 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 prior 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.
E. The Chief
Financial Officer may, at any time, examine the books and records
of any cannabis licensee, and may appoint auditors, investigators
and other employees that the Chief Financial Officer considers necessary
to enforce its powers and perform its duties.
[Added 8-10-2021 by Ord. No. 21-16]
A. The Chief
Financial Officer shall collect and administer any transfer tax or
user tax imposed by this section.
B. All payments
shall be accompanied by a report detailing all sales as required under
state law. The Township shall reserve the right to audit the sales
report.
C. The municipality
shall enforce the payment of delinquent taxes or transfer fees imposed
pursuant to 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 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.
E. A municipality
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.