[Adopted 7-21-2021 by Ord. No. 13-2021]
[Amended 10-19-2022 by Ord. No. 20-2022]
Pursuant to Section 31b of the New Jersey Cannabis Regulatory,
Enforcement Assistance, and Marketplace Modernization Act (P.L.2021,
c.16), all cannabis establishments, cannabis distributors or cannabis
delivery services are hereby prohibited from operating anywhere in
the Borough of Woodbury Heights, except for the delivery to consumers
of cannabis items and related supplies by a delivery service. This
prohibition shall also apply in those parts of the Borough of Woodbury
Heights under the jurisdiction and authority of any state agency,
commission, or authority.
See §
66-3 and §
66-4 for districts where cannabis is permitted as a conditional use.
[Amended 10-19-2022 by Ord. No. 20-2022]
All classes of cannabis establishments or cannabis distributors
or cannabis delivery services as said terms are defined in Section
3 of P.L.2021, c.16, but not the delivery of cannabis items and related
supplies by a delivery service, are prohibited within the entirety
of the Borough of Woodbury Heights.
[Added 10-19-2022 by Ord. No. 20-2022]
A. State licensed
Cannabis Manufacturing (Class 2) facilities are permitted as a conditional
use in the LI -Light Industrial Zoning District.
(1) Any
business duly licensed by the State of New Jersey to conduct legal
adult use cannabis operations, as defined by State law, may operate
within the noted zones so long as: (i) the entity maintains its State
license in good standing; and (ii) the entity otherwise remains in
full compliance with the laws and regulations established by the State
of New Jersey and the Cannabis Regulatory Commission, as may be amended.
(2) Any
licensed Cannabis facility shall provide a copy of its license issued
by the Commission to the Police Department no later than 30 days prior
to the commencement of any operations. A licensed Cannabis facility
shall insure that a current license is on file with the Police Department
at all times. A copy of the current license issued by the Commission
shall be posted within the licensed Cannabis facility at all times
at a location readily visible by any and all patrons of the facility.
(3) No license
to operate within the Borough shall be granted or renewed without
such evidence as may be required by the Borough Clerk's Office to
determine that the entity maintains all valid State and/or departmental
licenses and approvals, and that all such licenses and/ or approvals
remain in good standing at the time of registration.
(4) Any
Cannabis facility must receive conditional use and site plan approval
from the Planning Board.
[Added 10-19-2022 by Ord. No. 20-2022]
A. State licensed
Retail (Class 5) Facilities are permitted as a conditional use in
the HC-Highway Commercial Zoning District.
(1) Any
business duly licensed by the State of New Jersey to conduct legal
adult use cannabis operations, as defined by State law, may operate
within the noted zones so long as: (i) the entity maintains its State
license in good standing; and (ii) the entity otherwise remains in
full compliance with the laws and regulations established by the State
of New Jersey and the Cannabis Regulatory Commission, as may be amended.
(2) Any
licensed Cannabis facility shall provide a copy of its license issued
by the Commission to the Police Department no later than 30 days prior
to the commencement of any operations. A licensed Cannabis facility
shall insure that a current license is on file with the Police Department
at all times. A copy of the current license issued by the Commission
shall be posted within the licensed Cannabis facility at all times
at a location readily visible by any and all patrons of the facility.
(3) No License
to operate within the Borough shall be granted or renewed without
such evidence as may be required by the Borough Clerk's Office to
determine that the entity maintains all valid State and/or departmental
licenses and approvals, and that all such licenses and/or approvals
remain in good standing at the time of registration.
(4) Any
Cannabis facility must receive conditional use and site plan approval
from the Planning Board.
[Adopted 5-18-2022 by Ord. No. 11-2022; amended in its entirety 10-18-2023 by Ord. No.
13-2023]
[Amended 10-18-2023 by Ord. No. 13-2023]
The Borough of Woodbury Heights hereby imposes and shall collect
certain local option taxes on cannabis business activity as follows:
A. A municipal
transfer tax is hereby imposed on the transfer or sale from the receipts
of each lawful sale by a licensed cannabis business operating in the
Borough of Woodbury Heights at a rate of 2% of the receipts from the
sale or transfer of cannabis products by any Class I to VI license
holder, which shall include a 2% tax on receipts by a cannabis cultivator
to another cannabis cultivator; 2 % tax on receipts on the sale of
cannabis items from one cannabis establishment to another cannabis
establishment; 2% tax on receipts from the retail sales of cannabis
items by a cannabis retailer to retail customers who are 21 years
of age or older; or any combination of the above. A 1% percent municipal
transfer tax shall be imposed on the lawful sale of cannabis products
produced by any Class III license holder, if permitted by the Borough
Code.
B. The cannabis
transfer tax shall be in addition to any other tax or fee imposed
pursuant to state statute, state or federal law, or local ordinance
or resolution by any government entity upon a cannabis establishment.
C. A user tax
is hereby also established at the same rate of 2% of the transfer
tax 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 P.L. 2021, c. 16, from the license
holder's establishment that is located in the Borough to any of the
other license holder's establishments, whether located in the Borough
or another municipality.
D. Any transaction
for which the transfer tax or user tax is imposed, or could be imposed,
under this article, other than those which generate receipts from
the retail sales by cannabis retailers, shall be exempt from the tax
imposed under N.J.S.A. 54:32b-1 et seq., "Sales and Use Tax Act."
[Amended 10-18-2023 by Ord. No. 13-2023; 4-17-2024 by Ord. No. 9-2024]
A. All tax
revenue collected pursuant to this article shall be remitted to the
Borough's Chief Financial Officer, on a quarterly basis no later than
the 15th day of the month following the last month of the quarter,
along with an estimated tax revenue report certified as true and accurate
by the cannabis establishment's Chief Financial Officer, Controller
or other similarly situated person showing the gross revenues for
the cannabis establishment for each month of the quarter, along with
a preliminary report produced by the cannabis establishment showing
the gross revenues for the cannabis establishment for each month of
the quarter.
B. Each cannabis
establishment operating within the Borough of Woodbury Heights shall
file on an annual basis, no later than April 15 of each year, a financial
report certifying the annual revenue of the licensed cannabis establishment
for the preceding year. The Borough reserves the right, in its discretion,
to request and seek the annual report from an independent accountant
paid for by the cannabis establishment.
[Amended 10-18-2023 by Ord. No. 13-2023]
A. The payment
of delinquent taxes or transfer fees imposed by this article, if not
paid when due, shall be subject to an interest rate of 12% per annum
on the amount of tax due.
B. In the event
that the transfer tax or user tax imposed by this article remains
unpaid, the unpaid balance, and any interest accruing, 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
and 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 of the parcel
for unpaid property taxes due and owing in the same year.
C. In the event
that a lien is imposed on a delinquent taxpayer pursuant to this section,
the Borough shall file in the office of the Tax Collector, a statement
showing the amount and due date of the unpaid balance and identifying
the block and lot 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.