Township of Maplewood, NJ
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2023-11-21
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Part II: General Legislation
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Chapter 248 Taxation
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Article IV Medical Cannabis Transfer Tax
- Part I: Administrative Legislation
- Ch 1 General Provisions
- Ch 6 Administration of Government
- Ch 10 Alliance Committee
- Ch 14 Burgdorff Center for the Performing Arts
- Ch 17 Claims Approval and Payment
- Ch 19 Community Board on Police
- Ch 20 (Reserved)
- Ch 21 Cooperative Pricing
- Ch 25 (Reserved)
- Ch 31 Defense and Indemnification of Officials
- Ch 32 Department of Health
- Ch 34 Domestic Violence Crisis Intervention Team
- Ch 36 Energy
- Ch 37 (Reserved)
- Ch 40 Green Team
- Ch 41 (Reserved)
- Ch 43 Insurance Fund Commission
- Ch 44 Maplewood Arts Council
- Ch 44A Maplewood Memorial Park Conservancy
- Ch 45 Municipal Housing Liaison
- Ch 47 Open Space Trust Fund Advisory Committee
- Ch 48 Payments and Applications to Township
- Ch 49 Pool Advisory Committee
- Ch 51 Project Labor Agreements
- Ch 53 Environmental Advisory Committee
- Ch 56 Resolutions, Adoption of
- Ch 58 Retirement
- Ch 59 Seniors Advisory Committee
- Ch 60 Shared Municipal Services Advisory Committee
- Ch 62 Sustainability Committee
- Ch 63 (Reserved)
- Ch 65 Volunteer Incentives
- Ch 67 (Reserved)
- Ch 72 Youth Advisory Committee
- Part II: General Legislation
- Ch 75 Alarms
- Ch 79 Alcoholic Beverages
- Ch 83 Amusement Devices
- Ch 87 Bed-And-Breakfasts
- Ch 89 Body Art Establishments, Licensing of
- Ch 93 Building Construction
- Ch 97 Buildings, Numbering of
- Ch 98 Cannabis Businesses
- Ch 100 Checkout Bags
- Ch 102 Cranes
- Ch 103 (Reserved)
- Ch 107 Affordable Housing Development Fees
- Ch 110 Disorderly Conduct
- Ch 113 Dogs, Cats and Other Animals
- Ch 117 Drugs and Drug Paraphernalia
- Ch 119 Electric Vehicle Supply/Service Equipment and Make-Ready Parking Spaces (Evse)
- Ch 123 Fees
- Ch 124 Fee Discounts
- Ch 125 Filming
- Ch 126 Firearms
- Ch 127 Fire Prevention
- Ch 133 Garage Sales
- Ch 137 Gasoline Service Stations, Repair Garages, Convenience Stores With Fueling Stations, and Fueling Stations
- Ch 141 Graffiti
- Ch 147 Hazardous Materials
- Ch 147A Health and Sanitation
- Ch 148 Heating Equipment
- Ch 149 (Reserved)
- Ch 150 Housing, Affordable
- Ch 153 Insurance
- Ch 155 Jitneys; Commuter Parking
- Ch 157 Lawn Maintenance Businesses
- Ch 158 Lead-Based Paint
- Ch 159 Leaf Blowers, Gas-Powered
- Ch 161 Licensing
- Ch 165 (Reserved)
- Ch 166 Massage Businesses
- Ch 171 Motor Vehicle Dealers
- Ch 175 Multiple-Dwelling Units
- Ch 181 Noise
- Ch 185 Obscene Materials
- Ch 187 Outdoor Dining
- Ch 189 Packaging Practices
- Ch 191 Parental Responsibility
- Ch 193 Parks and Recreation Areas
- Ch 197 Peddling and Soliciting
- Ch 201 Pool- and Billiard Rooms
- Ch 203 Property Maintenance
- Ch 204 Property, Transfer of
- Ch 205 Registration of Foreclosure Mortgages and Vacant Property
- Ch 206 Public Property, Use of
- Ch 207 Public Recreational Bathing Facilities
- Ch 209 Rental Properties
- Ch 210 Retail Establishements
- Ch 212 Right-Of-Way and Site Construction
- Ch 213 Riparian Buffer Conservation Zones
- Ch 215 Sales, Going-Out-Of-Business and Altered-Goods
- Ch 219 School Property, Use of
- Ch 223 Sewers
- Ch 227 Shade Trees
- Ch 231 Shopping Carts
- Ch 232 Sight Triangles
- Ch 233 Skateboards and Roller Skates
- Ch 234 Smoking
- Ch 235 Solid Waste
- Ch 237 Special Improvement Districts
- Ch 237A Steep Slopes
- Ch 237B Street Address Numbers
- Ch 238 Stormwater Management
- Ch 239 Streets and Sidewalks
- Ch 243 Swimming Pools
- Ch 247 Tobacco, Sale of
- Ch 248 Taxation
- Ch 248 Art IV Medical Cannabis Transfer Tax
- § 248-15 Intent and purpose.
- § 248-16 Definitions.
- § 248-17 Administration of medical cannabis transfer tax.
- § 248-18 Severability.
- Ch 249 Taxicabs
- Ch 250 Telecommunications Equipment
- Ch 251 Towing and Storage Services
- Ch 253 Trailers
- Ch 254 Tree Removal Businesses
- Ch 255 Vaping Products
- Ch 257 Vehicles and Traffic
- Ch 258 Vehicles, Low-Speed
- Ch 259 Vehicles, Storage of
- Ch 261 Vending Machines, News
- Zoning and Land Use Regulations
- Ch 271 Zoning and Development Regulations
- Ch 272 Zoning Review and Permits
- Ch 273 Wireless Telecommunications Facilities
- Ch 274 Communication Facilities Right-Of-Way Permits
- Part III: Board of Health Legislation
- Ch 276 General Provisions, Board of Health
- Ch 282 Administration and Enforcement
- Ch 290 Animals
- Ch 305 Food Establishments; Fees for Records
- Ch 313 Housing Standards
- Ch 319 Nuisances, Public Health
- Ch 323 Child-Care Centers
- Ch 332 Vending Machines
- Appendix
- Ch A336 Cable Television Franchise
- Ch A337 Telephone Franchise
- Disposition List
- Ch DL Disposition List
[Adopted 3-16-2021 by Ord. No. 3020-21]
A.
The State of New Jersey acknowledged there is a beneficial use for
marijuana in treating or alleviating the pain or other symptoms associated
with certain debilitating medical conditions and therefore has adopted
the Jake Honig Compassionate Use Medical Cannabis Act (CUMCA).[1]
[1]
Editor's Note: See N.J.S.A. 24:6I-1 et seq.
B.
The CUMCA authorizes a Township to implement a medical cannabis 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 definitions, including a medical cannabis dispensary, are
defined in the CUMCA, N.J.S.A. 24A:61-3, and are incorporated herein
by reference and shall have the same meanings.
A.
The medical cannabis transfer tax in the Township of Maplewood shall
be fixed at a uniform percentage rate of 2% on all sales or transfers
of cannabis products from a medical cannabis dispensary, pursuant
to N.J.S.A. 24A:6I-10(i) of the CUMCA.
B.
The medical cannabis transfer tax shall be in addition to any other
tax or fee imposed pursuant to statute, state and federal, or local
ordinance or resolution by any government entity upon a medical cannabis
dispensary.
C.
The tax imposed by this section shall be paid to the Township no
later than February 1 of each year with a report certified as true
and accurate by the Chief Financial Officer, Comptroller or other
similarly situated person showing the gross revenues for the medical
cannabis dispensary for each month of the preceding year. The Township
may require that the medical cannabis dispensary obtain a financial
report from an independent accountant certifying as to the annual
revenues for the preceding year.
D.
A copy of this article shall be transmitted to the State Treasurer
and to every medical cannabis dispensary within the Township.
If any section, paragraph, subparagraph, clause or provision
of this article shall be adjudged invalid, such adjudication shall
apply only to the specific section, paragraph, subparagraph, clause
or provision so adjudged and the remainder of the article shall be
deemed valid and effective.
