The purpose of this article is to implement the provisions of
tnhe New Jersey Cannabis Regulatory, Enforcement Assistance, and Marketplace
Modernization Act (the "Act" or "CREAMMA") set forth at N.J.S.A. 24:6I-46
and N.J.S.A. 40:48I-1, which authorize a municipality to impose transfer
and user taxes on cannabis establishments.
All terms herein shall be defined as set forth in Section 3
of CREAMMA, N.J.S.A. 24:6I-33.
In accordance with the provisions of CREAMMA:
A. Every cannabis establishment required to collect the transfer and
user taxes imposed by this article shall be personally liable for
the transfer and user tax imposed, collected, or required by this
article and CREAMMA.
B. Any cannabis establishment collecting a transfer tax or user tax
shall have the same right with respect to collecting the tax from
another cannabis establishment or the consumer as if the tax was a
part of the sale and payable at the same time. With respect to nonpayment
of the transfer tax or user tax by the cannabis establishment or consumer,
as if the tax was part of the purchase price of the cannabis or cannabis
item and payable at the same time, provided that the Borough's
chief financial officer is 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 the transfer and user
taxes imposed by this article 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.