[Adopted by the Mayor and Council of the Borough of Bellmawr 8-27-2020 by Ord. No. 07:14-20. Amendments noted where applicable.]
A. 
Short title. This chapter shall be known, and may be referred to, by the short title of the "Medicinal Cannabis Transfer Tax of the Borough of Bellmawr," and may be cited as such.
B. 
Authority. This chapter is enacted pursuant to the authority granted by New Jersey Compassionate Use Marijuana Act," N.J.S.A. 24:6I-1 et seq. as amended by the Jake Honig Compassionate Use Medical Cannabis Act, approved on July 2, 2019, P.L. 2019, c. 153, revising and supplementing P.L. 2009, c. 307.
It is the purpose of this chapter to implement the provisions of the Jake Honig Compassionate Use Medical Cannabis Act, (Approved July 2, 2019), P.L. 2019, c. 153, revising and supplementing P.L. 2009, c. 307; 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 any medical cannabis dispensed by the dispensary, 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. The rate of a transfer tax established pursuant to this subsection shall be at the discretion of the municipality, except that in no case shall the rate exceed 2% of the purchase price of the medical cannabis. (cf: P.L. 2009, c. 307, s.10)
There is hereby established a transfer tax in the Borough of Bellmawr, pursuant to the to N.J.S.A. 24A:6I-10(i) of the Jake Honig Compassionate Use Medical Cannabis Act, which shall be fixed at a uniform percentage rate of 2% on any medical cannabis dispensed by any dispensary, 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 medicinal cannabis purchase tax in the Borough of Bellmawr, pursuant to Subsection (d) of Section 3 of P.L. 1966, c. 40, N.J.S.A. 54:32B-3 (sales tax).
The medicinal cannabis transfer tax shall be in addition to any other fee imposed pursuant to statute or local ordinance or resolution by any governmental entity upon the Medical Cannabis Dispensary.
A. 
The tax imposed by this section shall be paid to the Borough no later than February 1 of each year with a report certified as true and accurate by the Chief Financial Officer, Controller or other similarly situated person showing the gross revenues for the licensed medical marijuana facility for each month of the preceding year. The Borough may require that the licensed medical marijuana facility obtain a financial report from an independent accountant certifying as to the annual revenues for the preceding year.
B. 
The tax imposed by this chapter shall be collected on behalf of the Borough by the person collecting the payment from the dispensing and delivery of medicinal cannabis permitted by N.J.S.A. 24:6I-1 et seq. 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 purchase and payable at the same time; provided that the Chief Financial Officer of the Borough shall be joined as a party in any action or proceeding brought to collect the tax.