[Added 8-10-2021 by Ord.
No. 2021-14]
It is the purpose of this chapter to adopt an ordinance imposing
a transfer tax and user tax permitted by the New Jersey Cannabis Regulatory,
Enforcement Assistance, and Marketplace Modernization Act (P.L. 2021,
c. 16),[1] 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 such property/facility.
[1]
Editor's Note: See N.J.S.A. 24:6I-31 et seq.
[Added 8-10-2021 by Ord.
No. 2021-14]
a.
Transfer tax.
1.
There is hereby established in the Borough of Sussex a transfer tax
on sales that occur within the Borough on:
(a)
Receipts from the sale of cannabis by a cannabis cultivator to another
cannabis cultivator;
(b)
Receipts from the sale of cannabis items between a cannabis business
that holds a cultivator, manufacturer, wholesaler or retail cannabis
license and another cannabis business that holds a cultivator, manufacturer,
wholesaler or retail cannabis license; and
(c)
Receipts from the retail sales of cannabis items by a cannabis retailer
to retail consumers who are 21 years of age or older.
2.
The following rates apply to the transfer tax: 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.
b.
User tax. There is hereby established in the Borough of Sussex a user tax, at the equivalent transfer tax rates, 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 § 27-2a, from the license holder's establishment that is located in the Borough of Sussex to any of the other license holder's establishments, whether located in the Borough or another municipality.
[Added 8-10-2021 by Ord.
No. 2021-14]
a.
The transfer tax or user tax shall be collected or paid, and remitted
to the Borough of Sussex 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 Borough
by the cannabis retailer selling the cannabis item to that consumer.
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 shall be personally liable for the transfer tax or user tax
imposed, collected or required to be collected. 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 the Borough 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 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.
[Added 8-10-2021 by Ord.
No. 2021-14]
a.
All revenues collected from a transfer tax or user shall be remitted
to the Chief Financial Officer of the Borough of Sussex. The Chief
Financial Officer shall collect and administer any transfer tax or
user tax, and the Borough shall enforce the payment of delinquent
taxes or transfer fees in the same manner as provided for municipal
real property taxes.
b.
In the event that the transfer tax or user tax 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.
c.
The Borough 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.
[Added 8-10-2021 by Ord.
No. 2021-14]
As used in this chapter:
Means the same as that term is defined in Section 3 of P.L.
2021, c. 16 (N.J.S.A. 24:6I-33).
Means the same as that term is defined in Section 3 of P.L.
2021, c. 16 (N.J.S.A. 24:6I-33).
Means the same as that term is defined in Section 3 of P.L.
2021, c. 16 (N.J.S.A. 24:6I-33).
Means the same as that term is defined in Section 3 of P.L.
2021, c. 16 (N.J.S.A. 24:6I-33).
Means the same as that term is defined in Section 3 of P.L.
2021, c. 16 (N.J.S.A. 24:6I-33).
Means the same as that term is defined in Section 3 of P.L.
2021, c. 16 (N.J.S.A. 24:6I-33).
Means the same as that term is defined in Section 3 of P.L.
2021, c. 16 (N.J.S.A. 24:6I-33).
Means the same as that term is defined in Section 3 of P.L.
2021, c. 16 (N.J.S.A. 24:6I-33).
Means the same as that term is defined in Section 3 of P.L.
2021, c. 16 (N.J.S.A. 24:6I-33).
