[HISTORY: Adopted by the Township Council of the Township of Gloucester 8-9-2021 by Ord. No. O-21-09. Amendments noted where applicable.]
Marijuana establishments licensed by the State of New Jersey shall be required to obtain a mercantile license in accordance with Chapter 63, Mercantile Licensing, of the Township Code prior to commencing operations. In addition to the requirements of Chapter 63, mercantile license applicants under this chapter shall be required to provide:
A. 
A full copy of the license holder's state application; and
B. 
An addendum to the Township's mercantile license application, containing contact information for the business owner, any applicable security service provider, and an additional emergency contact.
The annual fees for the issuance of the hereinafter named licenses, under the terms of the rules and regulations now enforced in the Township, shall be and are hereby fixed as follows:
A. 
Marketplace license fees.
(1) 
Class 1 - Cultivator: $2,400.
(2) 
Class 2 - Manufacturer: $2,400.
(3) 
Class 3 - Wholesaler: $1,200.
(4) 
Class 4 - Distributor: $1,200.
(5) 
Class 5 - Retailer: $600.
(6) 
Class 6 - Delivery: $600.
(7) 
Marijuana testing facility: $600.
B. 
Conditional and microbusiness license fees.
(1) 
Class 1 - Cultivator: $800.
(2) 
Class 2 - Manufacturer: $800.
(3) 
Class 3 - Wholesaler: $400.
(4) 
Class 4 - Distributor: $400.
(5) 
Class 5 - Retailer: $400.
(6) 
Class 6 - Delivery: $400.
A. 
The consumption by smoking, vaping, or aerosolizing of a marijuana item is prohibited in any place pursuant to law that prohibits the smoking of tobacco, including the New Jersey Smoke-Free Air Act, P.L. 2005, c. 383 (N.J.S.A. 26:3D-55 et seq.), and is further prohibited in accordance with Chapter 70, Smoking, of the Gloucester Township Code.
B. 
The consumption by smoking, vaping, or aerosolizing of a marijuana item is prohibited in any indoor public place, as defined by the New Jersey Smoke-Free Air Act, P.L. 2005, c. 383 (N.J.S.A. 26:3D-55 et seq.), even if such a place is otherwise permitted to allow the smoking of tobacco, unless the establishment holds a valid marijuana consumption area endorsement in accordance with state law.
C. 
It shall be unlawful for any person 21 years of age or older to consume (other than by smoking, vaping, or aerosolizing) any marijuana item in a public place.
D. 
The penalty for violation of this § 26A-3 shall be a civil penalty of up to $200 per violation, or the maximum as permitted by law, in addition to any penalties which may be available under the New Jersey Smoke-Free Air Act, P.L. 2005, c. 383 (N.J.S.A. 26:3D-55 et seq.), or other applicable slaw. In the event any such violation occurs on school property, it shall be punishable as a disorderly persons offense.
A. 
Transfer tax and user tax rates. The following transfer taxes are to be imposed on marijuana sales that occur within the municipality, including a user tax imposed on non-sale transactions between a concurrent license holder operating more than one cannabis establishment:
(1) 
Two percent of the receipts from each sale by a marijuana cultivator.
(2) 
Two percent of the receipts from each sale by a marijuana manufacturer.
(3) 
One percent of the receipts from each sale by a marijuana wholesaler.
(4) 
Two percent of the receipts from each sale by a marijuana retailer.
B. 
Tax collection procedures.
[Amended 2-26-2024 by Ord. No. O-24-02]
(1) 
The Chief Financial Officer, Controller, or licensed accountant for the marijuana establishment shall file with the Chief Financial Officer of the Township of Gloucester a quarterly report of the gross revenues for the licensed marijuana establishment for each quarter of the then current year. Reports shall be due as follows;
(a) 
January, February, March: due April 1 of the then-current year.
(b) 
April, May, June: due July of the then-current year.
(c) 
July, August, September: due October 1 of the then-current year.
(d) 
October, November, December: due the 1st of January following the year.
(2) 
The tax imposed by this section shall be paid, for the given calendar year, to the Chief Financial Officer of the Township of Gloucester no later than the First Business Day in February of the following calendar year.
(3) 
Payments pursuant to this section shall be accompanied by a report certified as true and accurate by the Chief Financial Officer, Controller, or licensed accountant for the marijuana establishment, showing the gross revenues for the licensed marijuana establishment for each quarter of the preceding year and the corresponding tax obligation for each quarter.