[Adopted 8-10-2021 by Ord. No. O-21-19]
The taxes imposed by this article are authorized by N.J.S.A. 40:48I-1. In the event of any inconsistency between this article and N.J.S.A. 40:48I-1, the statute shall govern.
There is hereby established a tax on the receipts of each sale by a cannabis establishment located in the Township holding a municipal license issued pursuant to Montclair Code Chapter 110 to be applied to gross sales receipts from all transactions by each of the following licensees in the percentage amount specified:
There is hereby established a user tax on the value of each transfer or use of cannabis or cannabis items not otherwise subject to the transfer tax imposed pursuant to § 309-39 of this article 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.
The tax imposed by this article shall be collected on behalf of the Township by the licensee. Each person required to collect the tax herein imposed shall be personally liable for the tax imposed, collected or required to be collected hereunder.
The licensee shall remit the taxes collected pursuant to this article on a quarterly basis to the Collector of Taxes, together with a statement on a form prescribed by the Chief Financial Officer showing gross receipts and taxes collected. Payments shall be due no later than April 10, July 10, October 10 and January 10, or, if that date is a Saturday, Sunday or holiday, on the next business day.
Late payment or nonpayment of the transfer or user tax imposed by this article shall be subject to interest, penalties, and liens in the same manner and amount as all other unpaid municipal taxes, fees or other charges, and delinquent payment shall be enforced, to the fullest extent authorized by N.J.S.A. 40:48I-1c(1) and (2).
