City of Salem, NJ
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2023-12-18
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Part II: General Legislation
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Chapter 200 Taxation
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Article II Medical Cannabis Dispensary Local Transfer Tax
- Part I: Administrative Legislation
- Ch 1 General Provisions
- Ch 3 Administration of Government
- Ch 8 Ambulance Services, Department for
- Ch 10 Cannabis Review Board
- Ch 11 Commerce Department
- Ch 13 Contracts
- Ch 14 Court
- Ch 24 (Reserved)
- Ch 26 Election Districts
- Ch 27 Ethics, Code of
- Ch 29 Fire Department
- Ch 32 Health, Board of
- Ch 35 Housing Authority
- Ch 37 (Reserved)
- Ch 39 Inspections and Permits
- Ch 41 Municipal Property
- Ch 43 Personnel Policies
- Ch 50 Police Department
- Ch 52 Port Authority
- Ch 53 Public Works Department
- Ch 54 Purchasing Procedure
- Ch 59 Shade Tree Advisory Board
- Part II: General Legislation
- Ch 69 Alcoholic Beverages
- Ch 71 Amusement Devices
- Ch 74 Animals
- Ch 79 Bicycles and Skates
- Ch 84 Brush, Grass, Trash and Weeds
- Ch 86 Buildings, Unfit, Abandoned and Vacant; Emergency Procedures
- Ch 88 Business Licenses
- Ch 94 Construction Codes, Uniform
- Ch 98 Curfew and Parental Responsibility
- Ch 103 Drug-Free Zones
- Ch 109 Entertainment, Public
- Ch 122 Insurance
- Ch 127 Junkyards and Junk Dealers
- Ch 130 Land Use
- Ch 135 Licenses and Permits
- Ch 137 Noise
- Ch 143 Obscene Materials
- Ch 148 Outdoor Sidewalk Cafes
- Ch 153 Parks and Recreation Areas
- Ch 157 Peace and Good Order
- Ch 160 Peddling and Soliciting
- Ch 163 Property Maintenance
- Ch 170 Records
- Ch 172 Rental of Residential Units
- Ch 174 Sales
- Ch 181 Shopping Centers
- Ch 185 Solid Waste
- Ch 189 Streets and Sidewalks
- Ch 200 Taxation
- Ch 200 Art II Medical Cannabis Dispensary Local Transfer Tax
- § 200-9 Imposition of tax.
- Ch 208 Taxicabs
- Ch 210 Towing
- Ch 212 Trailers and Trailer Parks
- Ch 215 Urban Homestead Program
- Ch 217 Vehicle Repair Garages
- Ch 221 Vehicles, Abandoned
- Ch 225 Vehicles and Traffic
- Ch 230 Water and Sewers
- Appendix
- Ch A241 Cable Television Franchise
- Ch A242 Electric Franchise
- Ch A243 Gas Franchise
- Ch A244 Railroads
- Ch A245 Telephone and Telegraph Franchise
- Disposition List
- Ch DL Disposition List
[Adopted 10-19-2020 by Ord. No. 20-09]
A.
As authorized by N.J.S.A., a municipality may, by ordinance N.J.S.A.
24:61-10 impose a transfer tax on any medical cannabis dispensed by
the dispensary, including medical cannabis that is furnished by the
dispensary to a medical cannabis handler for delivery to a registered
qualifying patient or the patient's caregiver. The rate of transfer
tax to be established by the City of Salem is 2% of the purchase price
of the medical cannabis.
B.
A medical cannabis dispensary conducting business in the City of
Salem shall pay the 2% transfer tax to the City on a quarterly basis
every February 1, May 1, August 1 and October 1. The dispensary shall
include with its payment certified sales records from its business
to the City Administrator. The dispensary shall provide any other
documentation as may be required by the City to verify the accuracy
of the transfer tax submitted.
