Township of Franklin, NJ
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2023-09-27
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Part II, General Legislation
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Chapter 345 Taxation
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Article IV Cannabis Transfer Tax and User Tax
- Part I, Administrative Legislation
- Ch 1 General Provisions
- Ch 5 Administration of Government
- Ch 8 Alliance Against Substance Abuse
- Ch 13 Boards, Commissions and Committees
- Ch 20 Emergency Management
- Ch 23 Hamilton Street Business Community Special Improvement District
- Ch 26 Housing Authority
- Ch 41 Notaries
- Ch 46 Personnel Policies
- Ch 50 Police Department
- Ch 54 Political Contributions
- Ch 58 Redevelopment Agency
- Ch 60 Retirement Programs
- Ch 62 Salaries and Compensation
- Ch 66 Seal and Mission/Vision Statement
- Ch 70 Sewerage Authority
- Ch 74 Trust Funds
- Part II, General Legislation
- Ch 81 Affordable Housing
- Ch 85 Alarm Systems
- Ch 88 Brush, Grass and Weeds
- Ch 93 Alcoholic Beverages
- Ch 94 Buildings, Unfit
- Ch 99 Amusement Devices
- Ch 106 Bingo and Raffles
- Ch 109 Clothing Bins, Charitable
- Ch 112 Land Development
- Ch 115 Dogs and Other Animals
- Ch 121 Buildings, Numbering of
- Ch 125 Business and Commercial Establishments
- Ch 132 Fire Prevention
- Ch 134 Cigarette Vending Machines
- Ch 138 Food Establishments
- Ch 142 Garbage, Rubbish and Refuse
- Ch 146 Construction Codes, Uniform
- Ch 151 Housing Standards
- Ch 156 Junkyards
- Ch 161 Curfew
- Ch 166 Drug-Free Zones
- Ch 167 Noise
- Ch 169 Nuisances
- Ch 177 Exchange Zone for Online Transactions
- Ch 180 Fees
- Ch 183 Property Maintenance
- Ch 185 Filming
- Ch 187 Firearms
- Ch 188 Firewood
- Ch 192 Flood Damage Prevention
- Ch 196 Fuel Oil Delivery, Emergency
- Ch 201 Sewers and Sewage Disposal
- Ch 206 Soil Removal and Deposit
- Ch 207 Graffiti
- Ch 208 Handwashing
- Ch 210 Housing Discrimination
- Ch 214 Insurance
- Ch 219 Library
- Ch 222 Trees and Vegetation
- Ch 226 Vehicles and Traffic
- Ch 230 Massage, Bodywork and Somatic Therapy
- Ch 235 Municipal Gazebo
- Ch 236 Municipal Services
- Ch 241 Newsracks
- Ch 245 Non-Gender-Specific Restrooms
- Ch 248 Nursing Homes and Rest Homes
- Ch 253 Parades
- Ch 260 Parks and Recreation
- Ch 265 Peace and Good Order
- Ch 271 Peddling and Soliciting
- Ch 278 Quarrying and Blasting
- Ch 284 Recycling
- Ch 287 Rehabilitation of Abandoned Property
- Ch 290 Rental Dwellings
- Ch 294 Rent Control
- Ch 298 Right of Entry
- Ch 300 Smoking on Public Property
- Ch 303 Sales
- Ch 308 Scrap Metal Dealers
- Ch 325 Special Events
- Ch 330 Stormwater Management
- Ch 333 Streets and Sidewalks
- Ch 340 Swimming Pools
- Ch 345 Taxation
- Ch 345 Art IV Cannabis Transfer Tax and User Tax
- § 345-20 Transfer tax imposed.
- § 345-21 Transfer tax on sale by wholesaler.
- § 345-22 User tax imposed.
- § 345-23 Tax in addition to other taxes; assessment and collection.
- Ch 350 Taxicabs and Limousines
- Ch 354 Telecommunications Services
- Ch 359 Tenant and Home Buyer Protection
- Ch 364 Tort Claims
- Ch 374 Vehicles, Inoperable
- Ch 378 Motorized Sport Bikes and Related Vehicles
- Ch 384 Water
- Ch 390 Wreckers
- Appendix
- Ch A400 New Jersey Bell Franchise
- Ch A401 Telecommunications Franchises
- Ch A402 Cable Television Franchise
- Derivation Table
- Ch DT Derivation Table
- Disposition List
- Ch DL Disposition List
[Adopted 6-22-2021 by Ord. No. 4340-21[1]]
[1]
Editor's Note: This ordinance was adopted as Ch. 346 but was
redesignated to maintain the organizational structure of the Code.
The cannabis transfer tax in Franklin Township shall be fixed
at a uniform percentage rate of 2% on all sales or transfers of cannabis
products from any of the cannabis establishments that are located
within the geographical boundaries of the Township. This tax shall
be imposed on:
A.
Receipts from the sale of cannabis by a cannabis cultivator to another
cannabis cultivator;
B.
Receipts from the sale of cannabis items from one cannabis establishment
to another cannabis establishment;
C.
Receipts from the retail sales of cannabis items by a cannabis retailer
to retail consumers who are 21 years of age or older; or any combination
thereof.
A 1% transfer tax shall be collected from receipts from each
sale by a cannabis wholesaler located within the geographical boundaries
of the Township.
A user tax is hereby also established at the same rate of the transfer tax as 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 § 345-20, from the license holder's establishment that is located in the Township to any of the other license holder's establishments, whether located in the Township or another municipality.
The transfer tax or user tax imposed by this article shall be
in addition to any other tax imposed by law. Any transaction for which
the transfer tax or user tax is imposed, or could be imposed pursuant
to this article, other than those which generate receipts from the
retail sales by cannabis retailers, shall be exempt from the tax imposed
under the Sales and Use Tax Act (N.J.S.A. 54:32B-1 et seq.). The transfer
tax or user tax will be assessed and collected pursuant to established
state law and administrative rules and regulations regarding same.
