The cannabis transfer tax in North Brunswick Township shall be fixed
at a uniform percentage rate of 2% on all sales or transfers of cannabis
products from any of the cannabis establishments that are located
within the geographical boundaries of the Township. This tax shall
be imposed on:
Receipts from the retail sales of cannabis items by a cannabis retailer
to retail consumers who are 21 years of age or older; or any combination
thereof.
A one-percent transfer tax shall be collected from receipts from
each sale by a cannabis wholesaler located within the geographical
boundaries of the Township.
A user tax is hereby also established at the same rate of the transfer tax as contained herein and 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 A, from the license holder's establishment that is located in the Township to any of the other license holder's establishments, whether located in the Township or another municipality.
The transfer tax or user tax imposed by this chapter 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 (N.J.S.A. 54:32B-1 et seq). The transfer
tax or user tax will be assessed and collected pursuant to established
state law and administrative rules and regulations regarding same.