[HISTORY: Adopted by the Mayor and Council of the Borough of Andover 6-9-1986 by Ord. No. 223. Amendments noted where applicable.]
The following schedule of fees is hereby established with respect to licenses, permits and activities required or regulated under the provisions of various chapters of the Code of the Borough of Andover. Applications for and the issuance of such licenses and permits shall be subject to the provisions of the specific chapter of the Code which is indicated for each type of license or permit. The business, activity or operation for which the license or permit is required shall be subject to all regulations set forth in the chapter to which reference is made.
Chapter of Code/Type of Application, License or Permit
Fee
Chapter 18, Land Use Procedures
Transcript of proceedings
[Amended 6-9-2014 by Ord. No. 2014-2]
$50.00 or estimated cost of transcript, whichever is greater, for creation of transcript; copy fee applicable to existing transcript is governed by § 66-4, entitled "Miscellaneous fees and charges"
Each application for an appeal under § 18-36 and N.J.S.A. 40:55D-70(a) and/or an interpretation or decision pursuant to N.J.S.A. 40:55D-70(b)
[Added 8-8-2011 by Ord. No. 2011-3]
For residential properties
$100
For nonresidential properties
$200
Escrow for all such applications
$650
Publication of notice of final decision of Planning Board/Zoning Board of Adjustment
[Added 9-11-2023 by Ord. No. 2023-24]
Actual cost of publication
Chapter 33, Alcoholic Beverages
Plenary retail consumption license, per year
[Amended 6-9-2014 by Ord. No. 2014-2; 3-13-2023 by Ord. No. 2023-7]
$1,070
Chapter 36, Amusement Devices
Amusement device license, per device, per year
$20.00
Chapter 51, Construction Codes, Uniform (see § 66-2)
Chapter 60, Domestic Animals
Dog license, per year
[Amended 6-9-2014 by Ord. No. 2014-2; 7-10-2023 by Ord. No. 2023-17]
$8.80
Renewal, each
[Amended 6-9-2014 by Ord. No. 2014-2; 7-10-2023 by Ord. No. 2023-17]
$8.80
State registration, per dog
$1.00
Pilot clinic fee, per dog
$0.20
License surcharge for nonspayed and nonneutered dogs, per license
$3.00
Late fee for any license issued after February 1, per calendar month
[Amended 12-28-1989 by Ord. No. 271]
$5.00
Chapter 79, Garage Sales
Garage sale permit, per day
[Amended 6-9-2014 by Ord. No. 2014-2]
$5.00
Chapter 88, Lead-Based Paint Inspections, Rental Units
[Added 6-10-2024 by Ord. No. 2024-4]
New Jersey certified lead paint inspector/risk assessor inspection or reinspection
See § 88-3C(1)
NJ DCA required inspection fee
$20 per inspection
Lead wipe sample analysis
$35 per wipe
Filing fee – lead-safe/lead-free certification
$50
Chapter 89, Liability Insurance, Business and Rental Unit Owners
Annual registration fee
[Added 4-17-2023 by Ord. No. 2023-12]
$75
Chapter 93, Littering and Handbills
Charitable donation clothing bin permit
[Added 4-12-2010 by Ord. No. 2010-1]
$25.00
Each renewal
$25.00
Chapter 103, Peddling and Soliciting
[Added 6-9-2014 by Ord. No. 2014-2]
Solicitor's license, per calendar year
$75
Food truck vendor permit, per day, maximum of two consecutive days
[Added 9-9-2019 by Ord. No. 2019-7]
$25
Chapter 109, Site Plan Review
[Amended 7-12-2010 by Ord. No. 2010-7]
A.
Preliminary site plans
(1)
For each application for a preliminary site plan
$500.00 plus $25.00 per 1,000 square feet gross floor area
(2)
For each resubmission of a previously approved preliminary site plan
$300.00
(3)
The applicant shall be responsible for any additional review fees that may be requested as a result of required changes.
B.
Final site plans
(1)
For each application for a final site plan
50% of the preliminary site plan fees
(2)
For each resubmission of a previously approved final plan
$100.00
(3)
The applicant shall be responsible for any additional review fees that may be requested as a result of required changes.
C.
Minor site plan application
$250.00
D.
Site plan waiver
$100.00
E.
Escrow deposit required for site plans (and waivers)
$500.00 plus $1.00 per acre or any part thereof of gross site area
F.
Variance relief: each application for variance relief pursuant to N.J.S.A. 40:55D-70(c) and/or to N.J.S.A. 40:55D-70(d)
[Added 3-10-2014 by Ord. No. 2014-1]
$250 for first variance; $100 for each additional variance requested and/or granted
G.
Escrow deposit required for variance
[Added 3-10-2014 by Ord. No. 2014-1]
$500
Chapter 113, Land Disturbance
Filing of application for soil removal permit
$500.00
Soil removal application deposits. Any unused portions of such deposits shall be returned to the applicant. The Planning Board shall have the right to require additional deposits to be paid by the applicant, from time to time, in order to ensure that review and inspection fees are adequately provided for.
Deposit for review fees
$500.00
Deposit for inspection fees
$500.00
Chapter 114, Soil Importation.
[Added 6-10-2019 by Ord. No. 2019-5]
Application fee for minor soil permit
$150
Deposit for Borough Engineer review of minor soil permit application
$500
Application fee for a major soil permit
$500
Deposit with the Borough Planning/Zoning Board for professional review of major soil permit application
$3,000
Renewal application fee for minor soil permit
$150
Renewal application fee for major soil permit
$500
Deposit for inspection fees to be submitted with each application
$500
Any unused portions of deposits shall be returned to the applicant. The Borough Engineer (minor soil permit application) and Planning/Zoning Board (major soil permit application) shall have the right to require additional deposits to be paid by the applicant, from time to time, to ensure review and inspection fees are adequately provided for.
Chapter 117, Streets and Sidewalks
[Added 2-11-2019 by Ord. No. 2019-2]
Road opening permit
$100
Driveway permit
[Added 3-14-2022 by Ord. No. 2022-2]
$50
Chapter 121, Subdivision of Land
[Amended 7-12-2010 by Ord. No. 2010-7]
A.
Minor subdivision, lot line adjustment
Base fee: $150.00
B.
Minor subdivision, 2 or 3 lots
Base fee: $300.00, plus $10.00 per lot
C.
Resubmission of application
$25.00 each
D.
Preliminary major subdivision base fee
$750.00, plus $25.00 per lot
E.
Final subdivision base fee
$500.00, plus $25.00 per lot
F.
Escrow
$500.00, plus $1.00 per acre or any part thereof of gross site area for subdivision applications
Chapter 123, Taxicabs
[Added 5-14-2007 by Ord. No. 380]
Taxicab license
$50.00
Chapter 130, Water
[Amended 5-11-1992 by Ord. No. 295; 5-8-1995 by Ord. No. 314; 7-12-2004 by Ord. No. 360; 12-12-2006 by Ord. No. 375; 2-11-2008 by Ord. No. 2008-1]
Water rental for each residential user, as defined in Chapter 130, Water. A residential user who applies for and qualifies, pursuant to N.J.S.A. 54:4-8.40 et seq., for a senior citizen, disabled or surviving spouse tax deduction shall be entitled to a 10% reduction of the water rental.
[Amended 7-9-2012 by Ord. No. 2012-4; 5-8-2023 by Ord. No. 2023-14]
$400 per year ($100 per quarter), plus $12.50 for each 1,000 gallons over 50,000
Water rental for each nonresidential user, not including water rental for a hotel, as the foregoing are defined in Chapter 130, Water
[Amended 7-9-2012 by Ord. No. 2012-4; 5-8-2023 by Ord. No. 2023-14]
$600 per year ($150 per quarter), plus $12.50 for each 1,000 gallons over 50,000
Water rental for each user using water for a hotel, as the foregoing are defined in Chapter 130, Water
[Amended 7-9-2012 by Ord. No. 2012-4; 5-8-2023 by Ord. No. 2023-14]
$600 per year ($150 per quarter), plus $12.50 for each 1,000 gallons over 50,000, plus $100 per year ($25 per quarter) for each hotel room regardless of occupancy
Penalty and interest for charges unpaid after 30 days
10% of unpaid charges, plus simple interest after 30 days at 18% per annum. After 120 days, a rebilling charge of $25.00 may be applied.
Tapping fees
[Amended 9-11-2023 by Ord. No. 2023-20]
Connection of 3/4-inch tap to Borough water main, including supply and service pipes, and curb cock and box
Actual cost of time and materials, but not less than $3,000, plus any permit fees required
Connection of 1-inch tap to Borough water main, including supply and service pipes, curb cock and box
Actual cost of time and materials, but not less than $4,000, plus any permit fees required
Connection of 2-inch tap to Borough water main, including supply and service pipes, curb cock and box
Actual cost of time and materials, but not less than $5,000, plus any permit fees required
Connection of tap larger than 2 inches
Actual cost of time and materials, but not less than $5,000, plus any permit fees required
Disconnection of water services
Monday through Friday
$100.00
Saturday and Sunday
$150.00
Reestablishment of water services
Monday through Friday
$100.00
Saturday and Sunday
$150.00
Meter checkout
$50.00
Fire-suppression system annual rent
[Amended 5-8-2023 by Ord. No. 2023-14]
$300 per annum or $0.01 per square foot per annum, whichever is greater. Square footage shall be determined with reference to tax assessment records.
Consumer supply line
Shall be billed based on actual cost (time and materials) plus 25%, but in no event less than $500.00
Main extension fee
Shall be billed on actual cost (time and materials) plus 10%. A minimum fee equal to 75% of the estimated cost as determined by the Water Superintendent shall be paid with the application for main extension.
Hydrant rental[1]
[Amended 5-8-2023 by Ord. No. 2023-14]
$200 per load
Pools or bodies of water
[Amended 5-8-2023 by Ord. No. 2023-14]
10,000 gallons
$100/fill
Over 10,000 gallons
$10 per 1,000 gallons/fill
Water rental for each church user
[Added 5-8-2023 by Ord. No. 2023-14
$52 per year ($14 per quarter), plus $12.50 for each 1,000 gallons over 50,000
Water rental for each manufacturing facility (must be metered)
[Added 5-8-2023 by Ord. No. 2023-14
$12.50 for each 1,000 gallons
Notwithstanding any inconsistent terms in this chapter, water rental fees may be increased once each calendar year by resolution of the governing body.
[Amended 7-9-2012 by Ord. No. 2012-4; 4-8-2024 by Ord. No. 2024-2]
Notwithstanding any inconsistent terms in this chapter of Chapter 130, Water, the Fire Department shall be exempted from any of the foregoing fees.
[Added 5-8-2023 by Ord. No. 2023-14]
Chapter 134, Zoning[2]
[Added 8-8-2011 by Ord. No. 2011-2]
Sign permit fee, per § 134-55B
$50
Zoning permit application fee
[Added 12-9-2019 by Ord. No. 2019-10]
$20
[1]
Editor's Note: The table entry regarding fire-protection service, which immediately followed this row, was repealed 5-8-2023 by Ord. No. 2023-14.
[2]
Editor's Note: The former entry for Chapter 134, Zoning, was repealed 7-12-2010 by Ord. No. 2010-7.
[Amended 2-10-1986 by Ord. No. 219; 7-13-1987 by Ord. No. 242; 3-13-1989 by Ord. No. 259; 5-11-1992 by Ord. No. 292; 6-12-1995 by Ord. No. 315; 12-28-2005 by Ord. No. 366; 7-14-2008 by Ord. No. 2008-6; 7-12-2010 by Ord. No. 2010-7]
A. 
Construction fee schedule. The fee for a construction permit shall be the sum of the subcode and/or administrative and miscellaneous fees listed hereafter and shall be paid before the permit is issued.
B. 
Building Subcode fees.
(1) 
The minimum fee for any building permit shall be $30 under any of the categories set forth in this section.
(2) 
For new construction, the fee shall be $0.035 per cubic foot of volume for any buildings and structures except as follows: For single-owner/single- tenant-occupied large-volume buildings of Use Groups F and S, the fee for new construction shall be $0.035 per cubic foot for the first 500,000 cubic feet and $0.020 per cubic foot in excess of 500,000 cubic feet of volume. For the purpose of computing these fees, additions to existing buildings or structures shall be considered new construction.
(3) 
For alterations and renovations, the fee shall be $25 per $1,000 of estimated cost of work (minimum $0) for the first $500,000 of estimated cost and $10 per $1,000 of the remaining cost estimated. The fee for decks shall be computed at $0.30 per square foot (subject to a minimum fee of $50). When estimating costs, the provisions of N.J.A.C. 5:23-2.15(a)4 shall govern.
(4) 
The fee for a permit to install supplemental heating appliances (wood- or coal-burning stoves, fireplaces, etc.) shall be $50 per appliance and shall include the installation of a chimney, flue or vent. If applicable, the fee for such installation shall be computed in addition to any and all fees for new construction or alterations.
(5) 
The permit fee to erect miscellaneous and temporary structures as defined in N.J.A.C. 5:23-3.14(b)22 and structures for which volume cannot be computed, such as open-framed masts and towers, shall be as follows:
(a) 
Tents, in access of 900 square feet or more than 30 feet in any one direction shall be $100.
(b) 
Temporary structures accessory to Use Group R-5 shall be $50 each; and accessory to any other use group shall be $150 each.
(c) 
The fee to erect communications towers or masts up to 80 feet in height shall be $600 each; between the height of 81 feet and 120 feet, the fee shall be $1,200 each; and for communications towers or masts higher than 120 feet, the fee shall be $1,800 each.
(6) 
Swimming pools, hot tubs and spas. The fee for a permit to install swimming pools, hot tubs and spas shall be as follows: An in-ground pool shall be $150; an aboveground pool shall be $75; and a hot tub or spa shall be $50. The fee for a permit to install a public swimming pool shall be $300. A fence permit will be $75.
(7) 
The fee for a permit to reroof and/or re-side (veneer) a structure of Use Group R-5 shall be $75 each. The repair or replacement of wall or roof sheathing is included under such permit(s). The replacement and/or altering of supporting walls or roof framing is subject to additional charges.
(8) 
The fee for a permit to reroof, re-side or veneer existing structures of all use groups except R-5 shall be $150.
(9) 
The fee for a permit to demolish a building shall be computed as follows: buildings of Use Group R-5, $100; miscellaneous and accessory structures incidental to Use Group R-5, $50; and buildings and structures of all other use groups, $200.
(10) 
The permit fee for the removal of a building or structure from one lot to another or to a new location on the same lot shall be the fee for a new foundation based on volume, computed in accordance with Subsection B(2) of this section, plus the fee based on the estimated cost of the alteration of the building (if any) or structure moved, computed in accordance with B(3) of this section.
(11) 
The fee for a permit to construct a sign shall be $2 per square foot of the surface of the sign, provided the minimum fee shall be $50. In the case of a double-faced sign, the area of the surface of only one side of the sign shall be used for purposes of the fee computation.
(12) 
The fee for a permit to alter an existing structure of Use Group R-5 to accommodate the installation of materials, piping and fixture(s) regulated by the Radon Hazard Subcode shall be $50.
(13) 
The fee for a permit for retaining walls four feet or greater shall be $25 per $1,000 of estimated cost, minimum $50 for a use group other than R-5. For Use Group R-5, less than 550 square feet, the fee shall be $50; and 550 square feet or more, the fee shall be $100.
(14) 
There shall be an additional fee of $50 per hour for review of any amendment or change to a plan that has already been approved.
(15) 
For the purpose of the fee computation, solar panel systems shall be considered an alteration.
C. 
Plumbing Subcode fees.
(1) 
The fee for a permit to install a fixture, piece of equipment or appliance shall be $35 per fixture, piece of equipment or appliance connected to the plumbing system, except a boiler, furnace or water heater as indicated in Subsection C(3) below, and there shall be a minimum fee of $50.
(2) 
The fee for a permit to install a special device such as a grease trap, oil separator, refrigeration unit, backflow preventer equipped with test ports, dental unit, sewer ejector/grinder pump, domestic water softener or water treatment unit, or air conditioner condensate line(s) serving owner-occupied single-family dwelling units shall be $50 for structures in Use Group R-5 and $100 for buildings in all other use groups.
(3) 
The fee for a permit to install a boiler, furnace or water heater in buildings of all use groups, except R-5 and individual dwelling units of Use Group R-2, shall be $100. The fee for a permit to install a boiler, furnace or water heater in buildings of Use Group R-5 and individual dwelling units of Use Group R-2 shall be $50.
(4) 
The fee for the installation of gas piping for mechanical equipment, fixtures and/or appliances shall be as follows: $20 per gas-fired appliance or fixture, subject to a minimum fee of $50.
(5) 
The fee for a permit to install fuel oil piping and storage systems shall be $150 for all use groups except R-5 and $75 for new buildings of Use Group R-5.
(6) 
The fee for a permit to install a water service line or a sewer service line and the fee for a permit to close an on-site sewage disposal system shall be $50 each for buildings of Use Group R-5 and $100 each for buildings of all other use groups.
(7) 
The fee for a connection to the potable water supply for the purpose of an irrigation system, including a backflow prevention device, shall be $50 per connection.
(8) 
The fee for subsoil drains shall be $50 for all buildings of Use Group R-5 and $75 for all other use groups. The fee for a permit to install roof drainage systems shall be $50 for all use groups except R-5. No fee shall be charged for roof drainage systems installed for buildings of Use Group R-5.
(9) 
The fee for witnessing mandatory testing of cross connections and backflow preventers shall be $50 per device.
D. 
Electric Subcode fees.
(1) 
The fee for a permit to install electrical work under the provisions of the Electrical Subcode shall be the sum of the fees listed below. There shall be no minimum fee.
(2) 
Electrical fixtures and devices:
Type
Fee
From 1 to 25 receptacles, fixtures or switches
$36
Each additional 25 receptacles, fixtures or switches
$15
For the purpose of computing this fee, "fixtures" or "receptacles" shall include lighting outlets, wall switches, fluorescent fixtures, convenience receptacles, smoke and heat detectors, light standards, emergency and exit lights, thermostats, communication points, alarm devices, and all motors or devices less than or equal to one horsepower or one kilowatt.
(3) 
Motors and electrical devices:
Type
Fee
Larger than 1 to 10 hp or kW
$20
10.1 hp to 50 hp or kW
$46
50.1 hp to 100 hp or kW
$92
100.1 hp or kW and larger
$457
For the purpose of computing these fees, all motors except those in plug-in appliances shall be counted, including control equipment, generators, transformers and all heating, cooking or other devices consuming or generating electrical current.
(4) 
Service entrances and (or) subpanels:
Type
Fee
0 to 200 amps
$46
201 to 300 amps
$65
301 to 1,000 amps
$250
Greater than 1,000 amps
$400
For the purpose of computing these fees, the fee for each service entrance shall include one riser, one meter plan and one service panel. The fee for each subpanel shall include a feeder (conductor), if applicable.
(5) 
The fee for a permit to install electrical work for each permanently installed private swimming pool, spa, hot tub or fountain shall be a flat fee of $55, which shall include any required bonding and associated equipment such as filter pumps, motors, disconnecting means, switches and required receptacles, except panel boards and underwater lighting fixtures. For public pools, the fee shall be charged on the basis of the number of electrical fixtures and ratings of electrical devices involved in accordance with other subsections of this section. The inspection fee in connection with the annual certification of public pools, spas and hot tubs shall be $50.
(6) 
No fee shall be charged for a permit to replace a boiler, furnace or water heater or to install a radon exhaust fan motor and related wiring and controls for such appliances in existing buildings of Use Groups R-3 and R-4 and dwelling units of existing multifamily homes.
(7) 
The fee for the reinstatement of a lapsed permit under the Electrical Subcode shall be 25% of the original fee calculated, provided that the maximum fee shall be $75.
E. 
Fire Protection Subcode fees.
(1) 
For the purpose of computing fees relating to the enforcement of the requirements incorporated in the subcode, "fixtures" shall include but shall not be limited to sprinklers, special suppression systems, smoke detectors, alarms and miscellaneous devices.
(2) 
The fees for permits requiring on-site inspections by the Fire Protection Subcode Official shall include the installation of smoke detectors, exit signs/lights, and means-of-egress lighting incidental to the particular use, except supplemental heating appliances and sprinklers. Such fees shall be in addition to all special fees indicated in Subsection E(4), (5), (6), (7), (8), (9), (10), (11) and (12) of this section as follows:
(a) 
New detached single-family dwellings and dwelling units of multifamily residential buildings: $75 each unit.
(b) 
Existing detached single-family dwellings and dwelling units of existing multifamily residential buildings: $50 each unit.
(c) 
Each nonresidential use and, in the case of subdivided buildings or structures, each area or tenant space entitled to receive a certificate of occupancy or approval: $150 each unit.
(3) 
The fee for the installation of automatic fire-suppression systems for cooking surfaces in commercial kitchens, including exhausts, grease-removal devices and hoods, shall be $150 for each unit.
(4) 
The fee for a permit to install automatic sprinkler systems in buildings or structures of all use groups, except in buildings of Use Group R-5 and Use Group R-2 four stories or less in height, shall be computed as follows:
Type
Fee
20 or fewer heads
$75
21 to and including 100 heads
$150
101 to and including 200 heads
$230
201 to and including 400 heads
$550
401 to and including 1,000 heads
$700
Over 1,000 heads
$900
(5) 
The fee for a permit to install sprinkler systems in buildings of Use Group R-5 and in buildings of Use Group R-2 four stories or less in height shall be $75 per dwelling unit.
(6) 
The fee for a permit to install pre-engineered fire-suppression systems shall be $100 per system and shall include wet chemical, dry chemical, CO2, foam and halon suppression systems.
(7) 
The permit fee for installing single- and multiple-station smoke and heat detectors and fire alarm systems, including alarm, supervisory and signaling devices, in buildings other than one- or two-family dwellings shall be as follows: for one to 10 detectors and/or devices, the fee shall be $50; and for each additional 20 detectors and/or devices, the fee shall be $35.
(8) 
The fee for a permit to install standpipes shall be $200 for each standpipe.
(9) 
The fee for a permit to install, remove or abandon underground and aboveground storage tanks for flammable and combustible liquids, including the tank and piping, shall be as follows:
(a) 
Install combustible liquid storage for Use Group R-5: each aboveground tank 660 gallons in capacity or smaller and each underground tank 2,000 gallons in capacity or smaller: $50.
(b) 
Install combustible liquid storage for all other use groups: each aboveground tank 660 gallons in capacity or smaller and each underground tank 2,000 gallons in capacity or smaller: $75.
(c) 
Install combustible liquid storage for all use groups: each aboveground tank larger than 660 gallons and each underground tank 2001 gallons in capacity or larger: $100.
(d) 
Install flammable liquid storage for all use groups: each aboveground and each underground tank: $125.
(e) 
Closure (removal or abandonment) of each combustible liquid storage involving buildings of Use Group R-5:
Type
Fee
1,000 gallons or less
$75
Over 1,000 gallons
$150
(f) 
Closure (removal or abandonment) of each combustible or flammable liquid storage tank involving use groups other than R-5:
Type
Fee
1,000 gallons or less
$100
Over 1,000 gallons
$200
(10) 
The fee for a permit to install tanks for motor fuel, kerosene, fuel wastes and/or heating oil, fuel-dispensing equipment and piping in connection with the new construction, renovation/alteration of a public garage (service station) facility or site of Use Group S-1 shall be as follows:
Type
Fee
50,000 gallons or less aggregate fuel storage capacity
$1,250
50,100 gallons or more aggregate fuel storage capacity
$1,750
Add for each fuel-dispensing station
$75
Add for vapor recovery system
$50
(11) 
The fee for a permit to install supplemental heating appliances (wood- or coal-burning stoves, masonry or factory-built fireplaces, fireplace inserts, etc.) shall be $50 per appliance and shall include the chimney, flue or vent. This fee shall apply in addition to any and all fees for new construction or alterations.
(12) 
Fees for permits to inspect replacements, alterations or conversions involving primary heating appliances in existing buildings shall be as follows: $75 for all use groups, except that in buildings of Use Group R-5, the fee shall be $50. The fee of $50 for the residential uses specified above shall include the installation, alteration or conversion of the fuel storage system and piping serving the particular appliance.
F. 
Administrative, miscellaneous fees; general provisions.
(1) 
The fee for plan review shall be 20% of the amount to be charged for the construction permit. It shall be applicable to all subcodes and fees listed herein except as noted and shall be paid at the time of application for a permit if required by the Construction Official. If paid at the time of application for a permit, the amount of this fee shall be deducted from the amount of the fee due for the construction permits when the permit is issued. Plan review fees are not refundable.
(2) 
The fee for a certificate of occupancy involving new construction, certificate of continued occupancy and certificate granted for projects involving a change of use shall be as follows: for each single-family residential building and each dwelling unit of multifamily residential buildings, the fee shall be $50; and the fee shall be $100 each for all other uses and occupancies. The fee for a temporary certificate of occupancy shall be $35 for each thirty-day period. There shall be no fee charged for a certificate of approval or certificate of compliance.
(3) 
The fee for each construction permit issued for an asbestos hazard abatement project shall be in accordance with N.J.A.C. 5:23-8.9. The fee for a certificate of occupancy following the successful completion of an asbestos hazard abatement project shall be as provided by N.J.A.C. 5:23-8.9.
(4) 
The fee to process an application for a variation pursuant to N.J.A.C. 5:12-2.10 shall be $50 for buildings of Use Group R-5 and accessory structures for single-family residential uses and $350 for all other use groups.
(5) 
In the event a private on-site inspection and plan review agency is designated to carry out the enforcement of one or more of the subcodes in the municipality, for the purpose of computing fees, except miscellaneous and administrative fees, the provisions of N.J.A.C. 5:23-4.18(k) shall apply. Further, the municipality shall be entitled to an administrative surcharge of 15% of the permit fee(s) for the relevant subcode(s), subject to a minimum fee of $10.
(6) 
The charge for a certification letter or letter of determination shall be $15.
(7) 
The charge for processing of refunds of construction fees shall be 15% of permit fee(s), subject to a minimum fee of $15.
(8) 
All fees computed under this subsection, including state training fees, shall be rounded to the nearest dollar amount.
(9) 
The fee for a permit for lead-hazard abatement work shall be $75. The fee for a lead-abatement clearance certificate shall be $30.
(10) 
The fee for a mechanical inspection in a Use Group R-5 structure by a mechanical inspector shall be $50 for the first device and $20 for each additional device. No separate fee shall be charged for gas, fuel oil or water piping connections associated with the mechanical equipment inspected.
(11) 
The fee for permit extension of six months shall be 10% of the original fee, subject to a minimum fee of $50.
G. 
Waiver of fees. No person shall be charged a construction permit fee, permit surcharge fee or enforcing agency fee for any construction, reconstruction, alteration or improvement designed and undertaken solely to promote accessibility for disabled persons to an existing public or private structure or any of the facilities contained therein. Further, a disabled person, or a parent or sibling of a disabled person, shall not be required to pay any municipal fee or charge to secure a construction permit for any construction, reconstruction, alteration or improvement which promotes accessibility to his or her own living unit. For the purpose of applying this provision, the definition of "disabled person" offered in the Uniform Construction Code Act (N.J.S.A. 52:27D-126e) shall govern.
[Added 7-14-2008 by Ord. No. 2008-3; amended 4-13-2009 by Ord. No. 2009-1]
A. 
Purpose.
(1) 
In Holmdel Builder's Association v. Holmdel Township, 121 N.J. 550 (1990), the New Jersey Supreme Court determined that mandatory development fees are authorized by the Fair Housing Act of 1985, N.J.S.A. 52:27d-301 et seq., and the State Constitution, subject to the Council on Affordable Housing's (COAH's) adoption of rules.
(2) 
Pursuant to P.L. 2008, c. 46, Section 8, N.J.S.A. 52:27D-329.2, and the Statewide Nonresidential Development Fee Act, N.J.S.A. 40:55D-8.1 through 40:55D-8.7, COAH is authorized to adopt and promulgate regulations necessary for the establishment, implementation, review, monitoring and enforcement of municipal affordable housing trust funds and corresponding spending plans. Municipalities that are under the jurisdiction of the Council or court of competent jurisdiction and have a COAH-approved spending plan may retain fees collected from nonresidential development.
(3) 
This section establishes standards for the collection, maintenance, and expenditure of development fees pursuant to COAH's regulations and in accordance with P.L. 2008, c. 46, Sections 8 and 32-38. Fees collected pursuant to this section shall be used for the sole purpose of providing low- and moderate-income housing. This section shall be interpreted within the framework of COAH's rules on development fees, codified at N.J.A.C. 5:97-8.
B. 
Basic requirements.
(1) 
This section shall not be effective until approved by COAH pursuant to N.J.A.C. 5:96-5.1.
(2) 
The Borough of Andover shall not spend development fees until COAH has approved a plan for spending such fees, in conformance with N.J.A.C. 5:97-8.10 and N.J.A.C. 5:96-5.3.
C. 
Definitions. The following terms, as used in this section, shall have the following meanings:
AFFORDABLE HOUSING DEVELOPMENT
A development included in the Housing Element and Fair Share Plan, and includes but is not limited to an inclusionary development, a municipal construction project or a one-hundred-percent affordable development.
COAH or the COUNCIL
The New Jersey Council on Affordable Housing.
DEVELOPER
The legal or beneficial owner or owners of a lot or of any land proposed to be included in a proposed development, including the holder of an option or contract to purchase, or other person having an enforceable proprietary interest in such land.
DEVELOPMENT FEE
Money paid by a developer as permitted in N.J.A.C. 5:97-8.3.
EQUALIZED ASSESSED VALUE
The assessed value of a property divided by the current average ratio of assessed to true value for the municipality in which the property is situated, as determined in accordance with Sections 1, 5, and 6 of P.L. 1973, c. 123, N.J.S.A. 54:1-35a through 54:1-35c.
D. 
Residential development fees.
(1) 
Imposed fees.
(a) 
Within the Borough of Andover, residential developers, except for developers of the types of development specifically exempted below, shall pay a fee of 1.5% of the equalized assessed value for residential development, provided that no increased density is permitted.
(b) 
When an increase in residential density pursuant to N.J.S.A. 40:55D-70d(5) (known as a "d variance") has been permitted, developers may be required to pay a development fee of 6% of the equalized assessed value for each additional unit that may be realized. However, if the zoning on a site has changed during the two-year period preceding the filing of such a variance application, the base density for the purposes of calculating the bonus development fee shall be the highest density permitted by right during the two-year period preceding the filing of the variance application.
(2) 
Eligible exactions, ineligible exactions and exemptions for residential development.
(a) 
Affordable housing developments, developments where the developer is providing for the construction of affordable units elsewhere in the municipality, and developments where the developer has made a payment in lieu of on-site construction of affordable units shall be exempt from development fees.
(b) 
Developments that have received preliminary or final site plan approval prior to the adoption of a municipal development fee ordinance shall be exempt from development fees, unless the developer seeks an extension or substantial change in the approval.
(c) 
Development fees shall be imposed and collected when an existing structure undergoes a change to a more-intense use, is demolished and replaced, or is expanded, if the expansion is not otherwise exempt from the development fee requirement. The development fee shall be calculated on the increase in the equalized assessed value of the improved structure.
(d) 
Developers of residential structures demolished and replaced as a result of a natural disaster shall be exempt from paying a development fee.
E. 
Nonresidential development fees.
(1) 
Imposed fees.
(a) 
Within all zoning districts, nonresidential developers, except for developers of the types of development specifically exempted, shall pay a fee equal to 2.5% of the equalized assessed value of the land and improvements, for all new nonresidential construction on an unimproved lot or lots.
(b) 
Nonresidential developers, except for developers of the types of development specifically exempted, shall also pay a fee equal to 2.5% of the increase in equalized assessed value resulting from any additions to existing structures to be used for nonresidential purposes.
(c) 
Development fees shall be imposed and collected when an existing structure is demolished and replaced. The development fee of 2.5% shall be calculated on the difference between the equalized assessed value of the preexisting land and improvement and the equalized assessed value of the newly improved structure, i.e., land and improvement, at the time the final certificate of occupancy is issued. If the calculation required under this subsection results in a negative number, the nonresidential development fee shall be zero.
(2) 
Eligible exactions, ineligible exactions and exemptions for nonresidential development.
(a) 
The nonresidential portion of a mixed-use inclusionary or market-rate development shall be subject to the development fee of 2.5%, unless otherwise exempted below.
(b) 
The fee of 2.5% shall not apply to an increase in equalized assessed value resulting from alterations, change in use within existing footprint, reconstruction, renovations and repairs.
(c) 
Nonresidential developments shall be exempt from the payment of nonresidential development fees in accordance with the exemptions required pursuant to P.L. 2008, c. 46, as specified in the Form N-RDF, State of New Jersey Nonresidential Development Certification/Exemption Form. Any exemption claimed by a developer shall be substantiated by that developer.
(d) 
A developer of a nonresidential development exempted from the nonresidential development fee pursuant to P.L. 2008, c. 46, shall be subject to it at such time the basis for the exemption no longer applies and shall make the payment of the nonresidential development fee, in that event, within three years after that event or after the issuance of the final certificate of occupancy for the nonresidential development, whichever is later.
(e) 
If a property which was exempted from the collection of a nonresidential development fee thereafter ceases to be exempt from property taxation, the owner of the property shall remit the fees required pursuant to this section within 45 days of the termination of the property tax exemption. Unpaid nonresidential development fees under these circumstances may be enforceable by the Borough of Andover as a lien against the real property of the owner.
F. 
Collection procedures.
(1) 
Upon the granting of a preliminary, final or other applicable approval for development, the approving authority shall direct its staff to notify the Borough Construction Official responsible for the issuance of a building permit.
(2) 
For nonresidential developments only, the developer shall also be provided with a copy of Form N-RDF, state of New Jersey Nonresidential Development Certification/Exemption, to be completed as per the instructions provided. The developer of a nonresidential development shall complete Form N-RDF as per the instructions provided. The Construction Official shall verify the information submitted by the nonresidential developer as per the instructions provided in Form N-RDF. The Tax Assessor shall verify exemptions and prepare estimated and final assessments as per the instructions provided in Form N-RDF.
(3) 
The Construction Official responsible for the issuance of a building permit shall notify the Local Tax Assessor of the issuance of the first building permit for a development which is subject to a development fee.
(4) 
Within 90 days of receipt of that notice, the Municipal Tax Assessor, based on the plans filed, shall provide an estimate of the equalized assessed value of the development.
(5) 
The Construction Official responsible for the issuance of a final certificate of occupancy notifies the Local Assessor of any and all requests for the scheduling of a final inspection on property which is subject to a development fee.
(6) 
Within 10 business days of a request for the scheduling of a final inspection, the Municipal Assessor shall confirm or modify the previously estimated equalized assessed value of the improvements of the development, calculate the development fee, and thereafter notify the developer of the amount of the fee.
(7) 
Should the Borough of Andover fail to determine or notify the developer of the amount of the development fee within 10 business days of the request for final inspection, the developer may estimate the amount due and pay that estimated amount consistent with the dispute process set forth in Subsection b of Section 37 of P.L. 2008, c. 46, N.J.S.A. 40:55D-8.6.
(8) 
Fifty percent of the development fee shall be collected at the time of issuance of the building permit. The remaining portion shall be collected at the issuance of the certificate of occupancy. The developer shall be responsible for paying the difference between the fee calculated at the building permit and that determined at the issuance of the certificate of occupancy.
(9) 
Appeal of development fees.
(a) 
A developer may challenge residential development fees imposed by filing a challenge with the County Board of Taxation. Pending a review and determination by the Board, collected fees shall be placed in an interest-bearing escrow account by the Borough of Andover. Appeals from a determination of the Board may be made to the Tax Court in accordance with the provisions of the State Tax Uniform Procedure Law, N.J.S.A. 54:48-1 et seq., within 90 days after the date of such determination. Interest earned on amounts escrowed shall be credited to the prevailing party.
(b) 
A developer may challenge nonresidential development fees imposed by filing a challenge with the Director of the Division of Taxation. Pending a review and determination by the Director, which shall be made within 45 days of receipt of the challenge, collected fees shall be placed in an interest-bearing escrow account by the Borough of Andover. Appeals from a determination of the Director may be made to the Tax Court in accordance with the provisions of the State Tax Uniform Procedure Law, N.J.S.A. 54:48-1 et seq., within 90 days after the date of such determination. Interest earned on amounts escrowed shall be credited to the prevailing party.
G. 
Affordable Housing Trust Fund.
(1) 
The Borough of Andover has created or will create a separate, interest-bearing Housing Trust Fund, to be maintained by the Borough's Chief Financial Officer for the purpose of depositing development fees collected from residential and nonresidential developers and proceeds from the sale of units with extinguished controls.
(2) 
The following additional funds shall be deposited in the Affordable Housing Trust Fund and shall at all times be identifiable by source and amount:
(a) 
Payments in lieu of on-site construction of affordable units;
(b) 
Developer-contributed funds to make 10% of the adaptable entrances in a townhouse or other multistory attached development accessible;
(c) 
Rental income from municipally operated units;
(d) 
Repayments from affordable housing program loans;
(e) 
Recapture funds;
(f) 
Proceeds from the sale of affordable units; and
(g) 
Any other funds collected in connection with the Borough of Andover's Affordable Housing Program.
(3) 
Within seven days from the opening of the Trust Fund account, the Borough of Andover shall provide COAH with written authorization, in the form of a three-party escrow agreement between the municipality, the bank and COAH, to permit COAH to direct the disbursement of the funds as provided for in N.J.A.C. 5:97-8.13(b).
(4) 
All interest accrued in the Housing Trust Fund shall only be used on eligible affordable housing activities approved by COAH.
H. 
Use of funds.
(1) 
The expenditure of all funds shall conform to a spending plan approved by COAH. Funds deposited in the Housing Trust Fund may be used for any activity approved by COAH to address the Borough of Andover's fair share obligation and may be set up as a grant or revolving loan program. Such activities include but are not limited to: preservation or purchase of housing for the purpose of maintaining or implementing affordability controls, rehabilitation, new construction of affordable housing units and related costs, accessory apartment, market to affordable, or regional housing partnership programs, conversion of existing nonresidential buildings to create new affordable units, green building strategies designed to be cost saving and in accordance with accepted national or state standards, purchase of land for affordable housing, improvement of land to be used for affordable housing, extensions or improvements of roads and infrastructure to affordable housing sites, financial assistance designed to increase affordability, administration necessary for implementation of the Housing Element and Fair Share Plan, or any other activity as permitted pursuant to N.J.A.C. 5:97-8.7 through 5:97-8.9 and specified in the approved spending plan.
(2) 
Funds shall not be expended to reimburse the Borough of Andover for past housing activities.
(3) 
At least 30% of all development fees collected and interest earned shall be used to provide affordability assistance to low- and moderate-income households in affordable units included in the Municipal Fair Share Plan. One-third of the affordability assistance portion of development fees collected shall be used to provide affordability assistance to those households earning 30% or less of median income by region.
(a) 
Affordability assistance programs may include downpayment assistance, security deposit assistance, low-interest loans, rental assistance, assistance with homeowners' association or condominium fees and special assessments, and assistance with emergency repairs.
(b) 
Affordability assistance to households earning 30% or less of median income may include buying down the cost of low- or moderate-income units in the Municipal Fair Share Plan to make them affordable to households earning 30% or less of median income.
(c) 
Payments in lieu of constructing affordable units on site and funds from the sale of units with extinguished controls shall be exempt from the affordability assistance requirement.
(4) 
The Borough of Andover may contract with a private or public entity to administer any part of its Housing Element and Fair Share Plan, including the requirement for affordability assistance, in accordance with N.J.A.C. 5:96-18.
(5) 
No more than 20% of all revenues collected from development fees may be expended on administration, including but not limited to salaries and benefits for municipal employees or consultant fees necessary to develop or implement a new construction program, a Housing Element and Fair Share Plan, and/or an affirmative marketing program. In the case of a rehabilitation program, no more than 20% of the revenues collected from development fees shall be expended for such administrative expenses. Administrative funds may be used for income qualification of households, monitoring the turnover of sale and rental units, and compliance with COAH's monitoring requirements. Legal or other fees related to litigation opposing affordable housing sites or objecting to the Council's regulations and/or action are not eligible uses of the Affordable Housing Trust Fund.
I. 
Monitoring.
(1) 
The Borough of Andover shall complete and return to COAH all monitoring forms included in monitoring requirements related to the collection of development fees from residential and nonresidential developers, payments in lieu of constructing affordable units on site, funds from the sale of units with extinguished controls, barrier-free escrow funds, rental income, repayments from Affordable Housing Program loans, and any other funds collected in connection with the Borough of Andover's Housing Program, as well as to the expenditure of revenues and implementation of the plan certified by COAH. All monitoring reports shall be completed on forms designed by COAH.
J. 
Ongoing collection of fees.
(1) 
The ability of the Borough of Andover to impose, collect and expend development fees shall expire with its substantive certification, unless the Borough of Andover has filed an adopted Housing Element and Fair Share Plan with COAH, has petitioned for substantive certification, and has received COAH's approval of its Development Fee Ordinance. If the Borough of Andover fails to renew its ability to impose and collect development fees prior to the expiration of substantive certification, it may be subject to forfeiture of any or all funds remaining within its Municipal Trust Fund. Any funds so forfeited shall be deposited into the New Jersey Affordable Housing Trust Fund established pursuant to Section 20 of P.L. 1985, c. 222, N.J.S.A. 52:27D-320. The Borough of Andover shall not impose a residential development fee on a development that receives preliminary or final site plan approval after the expiration of its substantive certification, nor shall the Borough of Andover retroactively impose a development fee on such a development. The Borough of Andover shall not expend development fees after the expiration of its substantive certification or judgment of compliance.
[Added 6-9-2014 by Ord. No. 2014-2]
A. 
The fee for each certified copy of a document from the Registrar's office shall be $10.
B. 
The rental fee for the Borough's Senior Building shall be as follows:
[Amended 12-12-2016 by Ord. No. 2016-4]
Use
Fee
Deposit
$150
By Borough residents, per event
$100
By nonresidents of Borough, per event
$200
Additional charge for use of kitchen, per event
$25
Meetings of clubs and organizations
$20 per use
Meeting of nonprofit clubs and organizations
$15 per use with proof of nonprofit status
Meeting of local nonprofit*
$0 for one day per year
*Specific to local nonprofits such as ABFD, LES with proof of nonprofit status and certificate of insurance.
C. 
Requests for copies of government records under the Open Public Records Act, N.J.S.A. 47:1A-1 et seq., shall be charged as follows:
(1) 
Photostatic copies of any government record that can be photocopied with municipal facilities: $0.05 per letter-size page or smaller and $0.07 per legal-size page or larger.
(2) 
In the event that the actual cost for duplication of a government record exceeds the foregoing rate, the charge shall be the actual cost of duplicating the government records requested. The actual cost shall be the cost of materials and supplies used to make a copy of the record but shall not include the cost of labor or other overhead expenses associated with making the copy, except as provided in Subsection C(5) hereof.
(3) 
For any government record copied onto a nonpaper medium, the actual cost of the nonpaper medium.
(4) 
For any copy of a government record which the Borough is unable to duplicate with its own facilities and requires the services of an outside vendor, the actual cost to the Borough from the outside vendor.
(5) 
Whenever the nature, format, manner of collation or volume of a record embodied in the form of printed matter to be inspected, examined or copied is such that the record cannot be reproduced by ordinary document-copying equipment in ordinary business size or involves an extraordinary expenditure of time and effort to accommodate the request, the charge for the record shall be the actual cost to the Borough, together with a service charge of $12 per hour for each hour required to duplicate the record. The requestor shall have the opportunity to review and object to the charge prior to it being incurred.
(6) 
In the event that the Borough does not maintain the record requested in the medium requested, the Borough shall either convert the record to the medium requested or provide a copy in some other meaningful medium. If a request is for a record in a medium not routinely used by the Borough, not routinely developed or maintained by the Borough or requiring a substantial amount of manipulation or programming of information technology, the cost for the record shall be the actual cost of duplication together with a special charge that shall be reasonable and shall be based upon the cost for any extensive use of information technology, or for the labor cost of personnel providing the service, that is actually incurred by the Borough or attributable to the Borough for the programming, clerical and supervisory assistance required, or both.
(7) 
Access to electronic records and nonprinted materials shall be provided free of charge; provided, however, that the Borough may charge for the actual costs of any needed supplies, such as computer disks.
D. 
A service charge of $20 for a check or other written instrument returned due to insufficient funds shall be charged to and paid by the issuer of the check to the Borough per N.J.S.A. 40:5-18(c). If an individual or business has had a check or other written instrument to the Borough returned for insufficient funds, all future payments to the Borough must be tendered in cash or by certified or cashier's check, per N.J.S.A. 40:5-18(d).
E. 
Soil log/soil boring test fee. A fee of $50 plus $5 for each hole shall be paid by the requester to the Borough as a prerequisite for the observation, inspection and/or recording of a soil log/soil boring test by the Board of Health or its agent.
[Added 11-10-2014 by Ord. No. 2014-3]
F. 
Vital records fees are as follows:
[Added 4-13-2015 by Ord. No. 2015-1]
Type
Fee
Marriage license application
$28
Domestic partnership application
$28
Civil union license application
$28
Remarriage license application
$28
Certified copy of vital record
$10
Certification for burial permit
$5
Correction of vital record
$25
G. 
Registration fees per §§ 104-14 and 104-15.
[Added 7-10-2007 by Ord. No. 2017-3; amended 3-13-2023 by Ord. No. 2023-6]
(1) 
Registration and renewal fees for vacant properties chargeable per § 104-14. The initial registration fee for each vacant property under the provisions of § 104-14B shall be $500. The fee for the first annual renewal shall be $1,500; and the fee for the second annual renewal shall be $3,000. The fee for each subsequent annual renewal beyond the second annual renewal shall be $5,000.
(2) 
Registration and renewal fees for properties in foreclosure chargeable per § 104-15. The registration fee shall be $500 annually per property required to be registered per § 104-15; and an additional $2,000 annually per property if the property is determined by the Borough to be vacant and abandoned per § 104-15B at any time during the pendency of the mortgage foreclosure action.
H. 
CSACMAPFEC fee. The fees for the issuance of a certificate of smoke alarm, carbon monoxide alarm and portable fire extinguisher compliance (CSACMAPFEC) pursuant to N.J.A.C. 5:70-2.3 shall be $75. The fee for reinspection shall be $40. The same fee shall apply for each additional reinspection. The property owner is responsible for applying for each inspection.
[Added 3-14-2022 by Ord. No. 2022-1; amended 8-12-2024 by Ord. No. 2024-13]
I. 
Municipal cannabis permit fee (per Chapter 95).
[Added 4-11-2022 by Ord. No. 2022-5; amended 4-17-2023 by Ord. No. 2023-13; 8-14-2023 by Ord. No. 2023-18]
(1) 
Initial permit fee: $5,000.
(2) 
Permit renewal fee: $5,000.
(3) 
Reinstatement fee: $1,000.
(4) 
Transfer fee: $500.
[Added 11-8-2021 by Ord. No. 2021-3]
A. 
Purpose. It is the purpose of this section to impose a transfer tax and user tax as permitted by the New Jersey Cannabis Regulatory, Enforcement Assistance, and Marketplace Modernization Act (P.L. 2021, c. 16), 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.
B. 
Definitions. As used in this section:
(1) 
"Cannabis" means the same as that term is defined in N.J.S.A. 24:6I-33.
(2) 
"Cannabis establishment" means the same as that term is defined in N.J.S.A. 24:6I-33.
(3) 
"Cannabis items" means the same as that term is defined in N.J.S.A. 24:6I-33.
(4) 
"Cannabis retailer" means the same as that term is defined in N.J.S.A. 24:6I-33.
(5) 
"Cannabis wholesaler" means the same as that term is defined in N.J.S.A. 24:6I-33.
(6) 
"Consumer" means the same as that term is defined in N.J.S.A. 24:6I-33.
(7) 
"Premises" means the same as that term is defined in N.J.S.A. 24:6I-33.
(8) 
"Cannabis manufacturer" means the same as that term is defined in N.J.S.A. 24:6I-33.
[Added 2-13-2023 by Ord. No. 2023-2]
C. 
Transfer tax.
(1) 
A transfer tax is imposed on each sale of: (a) cannabis items from one cannabis establishment to another cannabis establishment; (b) cannabis items by a cannabis retailer to retail consumers who are 21 years of age or older; and/or (c) any combination thereof.
(2) 
The following rates apply to the transfer tax: a) 1% of the receipts from each sale by a cannabis wholesaler; b) 2% of the receipts from each sale by a cannabis retailer; (c) 2% of the receipts from each sale by a cannabis manufacturer.
[Amended 2-13-2023 by Ord. No. 2023-2]
D. 
User tax.
(1) 
A user tax on any concurrent license holder operating more than one cannabis establishment is imposed on the value of each transfer or use of cannabis or cannabis items not otherwise subject to the transfer tax imposed pursuant to of § 66-5C, from the license holder's establishment located in the Borough of Andover to any of the other license holder's establishments, whether located in the Borough of Andover or another municipality.
(2) 
The following user tax rates shall apply to all transfers by a concurrent license holder of cannabis or cannabis items to any of the other license holder's establishments:
(a) 
One percent on the value of each transfer or use of cannabis or cannabis items not otherwise subject to the transfer tax imposed pursuant to of § 66-5C by a cannabis wholesaler; and
(b) 
Two percent on the value of each transfer or use of cannabis or cannabis items not otherwise subject to the transfer tax imposed pursuant to of § 66-5C by a cannabis retailer.
(c) 
Two percent on the value of each transfer or use of cannabis or cannabis items not otherwise subject to the transfer tax imposed pursuant to § 66-5C by a cannabis manufacturer.
[Added 2-13-2023 by Ord. No. 2023-2]
E. 
Collection of tax by cannabis establishments.
(1) 
The transfer tax or user tax shall be collected or paid, and remitted to the Borough of Andover 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.
(2) 
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 were 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 were 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.
(3) 
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.
F. 
Remittance of tax revenue; enforcement.
(1) 
All revenues collected from a transfer tax or user shall be remitted to the chief financial officer of the Borough of Andover. 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.
(2) 
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.
(3) 
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.
G. 
The Chief Financial Officer is charged with the administration and enforcement of the provisions of this section, and is empowered to prescribe, adopt, promulgate and enforce rules and regulations relating to any matter pertaining to the administration and enforcement of this section, including provisions for the reexamination and corrections of declarations and returns, and of payments alleged or found to be incorrect, or as to which an overpayment is claimed or found to have occurred, and to prescribe forms necessary for the administration of this section. Should a cannabis establishment fail or refuse to provide adequate information to the Chief Financial Officer to determine the amount of tax due, the Chief Financial Officer may use information provided to the Chief Financial Officer from other sources (e.g., the Commission or Department of Treasury) to determine the amount of tax liability.
[Added 9-11-2023 by Ord. No. 2023-25[1]]
[1]
Editor's Note: The addition of Subsections G through M effectively renumbered former Subsection G as Subsection N.
H. 
Taxpayers liable for the transfer or user tax are required to keep such records as will enable the filing of true and accurate returns. Such records shall be preserved for a period of not less than three years from the filing date or due date, whichever is later, to enable the Chief Financial Officer or his/her designated agent to verify the correctness of the declarations or returns filed. If records are not available in the Borough to support the returns which were filed or which should have been filed, the taxpayer will be required to make them available to the Chief Financial Officer either by producing them at a location in the municipality or by paying for the expenses incurred by the Chief Financial Officer or his/her agent in traveling to the place where the records are regularly kept.
[Added 9-11-2023 by Ord. No. 2023-25]
I. 
All cannabis establishments operating in the municipality are required to file a copy of their New Jersey transfer tax return with the Chief Financial Officer to report their sales during each calendar quarter and the amount of tax in accordance with the provisions of this section. Returns shall be filed and payments of tax imposed for the preceding calendar quarter shall be made on or before the last day of April, July, October, and January, respectively. A taxpayer who has overpaid the transfer tax, or who believes it is not liable for the tax, may file a written request on an amended tax return with the Chief Financial Officer for a refund or a credit of the tax. For amounts paid as a result of a notice asserting or informing a taxpayer of an underpayment, a written request for a refund shall be filed with the Chief Financial Officer within two years of the date of the payment.
[Added 9-11-2023 by Ord. No. 2023-25]
J. 
The Chief Financial Officer may initiate an audit by means of an audit notice. If, as a result of an examination conducted by the Chief Financial Officer, a return has not been filed by a taxpayer or a return is found to be incorrect and transfer or user taxes are owed, the Chief Financial Officer is authorized to assess and collect any tax due. If no return has been filed and tax is found to be due, the tax actually due may be assessed and collected with or without the formality of obtaining a return from the taxpayer. Deficiency assessments (i.e., where a taxpayer has filed a return but is found to owe additional tax) shall include taxes for up to three years to the date when the deficiency is assessed. Where no return was filed, there shall be no limit to the period of assessment.
[Added 9-11-2023 by Ord. No. 2023-25]
K. 
Upon proposing an assessment, the Chief Financial Officer shall send the taxpayer an interim notice by certified mail, return receipt requested, which advises the taxpayer of additional taxes that are due. Should the taxpayer wish to dispute the assessment administratively by requesting a hearing with the Chief Financial Officer, it must do so within 30 days of the date of such interim notice. If, after the Chief Financial Officer sends an interim notice, a taxpayer fails to timely request a hearing with the Chief Financial Officer or requests a hearing and after conducting a hearing, the Chief Financial Officer determines that the taxes are due, the Chief Financial Officer shall send the taxpayer by certified mail, return receipt requested, a final notice. Should the taxpayer wish to dispute the assessment set forth in the final notice, it must initiate an appeal in the New Jersey Tax Court within 90 days after the mailing of any final notice regarding a decision, order, finding, assessment, or action hereunder.
[Added 9-11-2023 by Ord. No. 2023-25]
L. 
Any taxpayer receiving an interim notice from the Chief Financial Officer may within 30 days after the date of an interim notice, request a hearing with the Chief Financial Officer. Any taxpayer failing to request a Chief Financial Officer's hearing in a timely manner waives the right to administratively contest any element of the assessment. The Chief Financial Officer shall accept payments of disputed tax amounts under protest pending appeals; however, any request for refund of such monies must be filed in accordance with this section.
[Added 9-11-2023 by Ord. No. 2023-25]
M. 
Any aggrieved taxpayer may, within 90 days after the mailing of any final notice regarding a decision, order, finding, assessment, or action hereunder, or publication of any rule, regulation or policy of the Chief Financial Officer, appeal to the Tax Court pursuant to the jurisdiction granted by N.J.S.A. 2B:13-2a(3) to review actions or regulations of municipal officials by filing a complaint in accordance with the New Jersey Court Rule 8:3-1. The appeal provided by this section shall be the exclusive remedy available to any taxpayer for review of a final decision of the Chief Financial Officer with respect to a determination of liability for the tax imposed by this section.
[Added 9-11-2023 by Ord. No. 2023-25]
N. 
This section shall be interpreted and administered in accordance with N.J.S.A. 40:48I-1, as the same may be amended, revised and/or supplemented from time to time.