[Adopted by the Mayor and Council of the Borough of Bellmawr 8-27-2020 by Ord. No. 07:14-20. Amendments noted where applicable.]
A.
Short title. This chapter shall be known, and may be referred to,
by the short title of the "Medicinal Cannabis Transfer Tax of the
Borough of Bellmawr," and may be cited as such.
B.
Authority. This chapter is enacted pursuant to the authority granted
by New Jersey Compassionate Use Marijuana Act," N.J.S.A. 24:6I-1 et
seq. as amended by the Jake Honig Compassionate Use Medical Cannabis
Act, approved on July 2, 2019, P.L. 2019, c. 153, revising and supplementing
P.L. 2009, c. 307.
It is the purpose of this chapter to implement the provisions
of the Jake Honig Compassionate Use Medical Cannabis Act, (Approved
July 2, 2019), P.L. 2019, c. 153, revising and supplementing P.L.
2009, c. 307; N.J.S.A. 24:6I-1 et seq., which authorizes the governing
body of a municipality to adopt an ordinance imposing 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 a transfer tax established pursuant to this
subsection shall be at the discretion of the municipality, except
that in no case shall the rate exceed 2% of the purchase price of
the medical cannabis. (cf: P.L. 2009, c. 307, s.10)
There is hereby established a transfer tax in the Borough of
Bellmawr, pursuant to the to N.J.S.A. 24A:6I-10(i) of the Jake Honig
Compassionate Use Medical Cannabis Act, which shall be fixed at a
uniform percentage rate of 2% on any medical cannabis dispensed by
any 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 medicinal cannabis
purchase tax in the Borough of Bellmawr, pursuant to Subsection (d)
of Section 3 of P.L. 1966, c. 40, N.J.S.A. 54:32B-3 (sales tax).
A duly licensed medical cannabis cultivator, a duly licensed
medical cannabis manufacturer, or a duly licensed cannabis dispensary
lawfully operating pursuant to the Jake Honig Compassionate Use Medical
Cannabis Act, N.J.S.A. 24:6I1, et seq.
The medicinal cannabis transfer tax shall be in addition to
any other fee imposed pursuant to statute or local ordinance or resolution
by any governmental entity upon the Medical Cannabis Dispensary.
A.
The tax imposed by this section shall be paid to the Borough no later
than February 1 of each year with a report certified as true and accurate
by the Chief Financial Officer, Controller or other similarly situated
person showing the gross revenues for the licensed medical marijuana
facility for each month of the preceding year. The Borough may require
that the licensed medical marijuana facility obtain a financial report
from an independent accountant certifying as to the annual revenues
for the preceding year.
B.
The tax imposed by this chapter shall be collected on behalf of the
Borough by the person collecting the payment from the dispensing and
delivery of medicinal cannabis permitted by N.J.S.A. 24:6I-1 et seq.
Each person required to collect the tax herein imposed shall be personally
liable for the tax imposed, collected, or required to be collected
hereunder. Any such person shall have the same right in respect to
collecting the tax from a customer as if the tax were a part of the
purchase and payable at the same time; provided that the Chief Financial
Officer of the Borough shall be joined as a party in any action or
proceeding brought to collect the tax.
A copy of this chapter shall be transmitted to the State Treasurer
and to each medical cannabis dispensary located within the Borough
of Bellmawr.
