[HISTORY: Adopted by the Township Council of the Township
of Moorestown 8-9-2021 by Ord. No. 26-2021. Amendments noted where applicable.]
As used in this chapter, the following terms shall have the
meanings indicated:
Public Law 2021, c. 16, commonly known as the “New
Jersey Cannabis Regulatory, Enforcement Assistance, and Marketplace
Modernization Act,” codified at N.J.S.A. 24-6I-31 et seq.
All parts of the plant Cannabis sativa L., whether growing
or not, the seeds thereof, and every compound, manufacture, salt,
derivative, mixture, or preparation of the plant or its seeds, except
those containing resin extracted from the plant, which are cultivated
and, when applicable, manufactured in accordance with the Act for
use in cannabis products, but shall not include the weight of any
other ingredient combined with cannabis to prepare topical or oral
administrations, food, drink, or other product.
Any person or entity that holds any of the six Classes of
licenses established under the Act.
Any licensed person or entity that grows, cultivates, or
produces cannabis, and sells, and may transport, this cannabis to
other cannabis cultivators, or usable cannabis to cannabis manufacturers,
cannabis wholesalers, or cannabis retailers, but not to consumers.
This person or entity shall hold a Class 1 Cannabis Cultivator license.
Any licensed person or entity that provides courier services
for consumer purchases of cannabis items and related supplies fulfilled
by a cannabis retailer in order to make deliveries of the cannabis
items and related supplies to that consumer, and which services include
the ability of a consumer to purchase the cannabis items directly
through the cannabis delivery service, which after presenting the
purchase order to the cannabis retailer for fulfillment, is delivered
to that consumer. This person or entity shall hold a Class 6 Cannabis
Delivery license.
Any licensed person or entity that transports cannabis in
bulk intrastate from one licensed cannabis cultivator to another licensed
cannabis cultivator, or transports cannabis items in bulk intrastate
from any one class of licensed cannabis establishment to another class
of licensed cannabis establishment, and may engage in the temporary
storage of cannabis or cannabis items as necessary to carry out transportation
activities. This person or entity shall hold a Class 4 Cannabis Distributor
license.
A cannabis cultivator, a cannabis manufacturer, a cannabis
wholesaler, or a cannabis retailer.
Any licensed person or entity that processes cannabis items
in this State by purchasing or otherwise obtaining usable cannabis,
manufacturing, preparing, and packaging cannabis items, and selling,
and optionally transporting, these items to other cannabis manufacturers,
cannabis wholesalers, or cannabis retailers, but not to consumers.
This person or entity shall hold a Class 2 Cannabis Manufacturer license.
A product containing usable cannabis, cannabis extract, or
any other cannabis resin and other ingredients intended for human
consumption or use, including a product intended to be applied to
the skin or hair, edible cannabis products, ointments, and tinctures.
“Cannabis product” does not include: (1) usable cannabis
by itself; or (2) cannabis extract by itself; or (3) any other cannabis
resin by itself.
Any licensed person or entity that purchases or otherwise
obtains usable cannabis from cannabis cultivators and cannabis items
from cannabis manufacturers or cannabis wholesalers, and sells these
to consumers from a retail store, and may use a cannabis delivery
service or a certified cannabis handler for the off-premises delivery
of cannabis items and related supplies to consumers. A cannabis retailer
shall also accept consumer purchases to be fulfilled from its retail
store that are presented by a cannabis delivery service which will
be delivered by the cannabis delivery service to that consumer. This
person or entity shall hold a Class 5 Cannabis Retailer license.
Collectively, the taxes as are established in Section 52-6
of this Chapter.
Any licensed person or entity that purchases or otherwise
obtains, stores, sells or otherwise transfers, and may transport,
cannabis items for the purpose of resale or other transfer to either
another cannabis wholesaler or to a cannabis retailer, but not to
consumers. This person or entity shall hold a Class 3 Cannabis Wholesaler
license.
Any person or entity that holds a license issued under the
Act, including a license that is designated as either a Class 1 Cannabis
Cultivator license, a Class 2 Cannabis Manufacturer license, a Class
3 Cannabis Wholesaler license, a Class 4 Cannabis Distributor license,
a Class 5 Cannabis Retailer license, or a Class 6 Cannabis Delivery
license, and includes a person or entity that holds a conditional
license for a designated class..
Any person or entity licensed as a cannabis cultivator, cannabis
manufacturer, cannabis wholesaler, cannabis distributor, cannabis
retailer, or cannabis delivery service that may only, with respect
to its business operations, and capacity and quantity of product:
(1) employ no more than 10 employees; (2) operate a cannabis establishment
occupying an area of no more than 2,500 square feet, and in the case
of a cannabis cultivator, grow cannabis on an area no more than 2,500
square feet measured on a horizontal plane and grow above that plane
not higher than 24 feet; (3) possess no more than 1,000 cannabis plants
each month, except that a cannabis distributor’s possession
of cannabis plants for transportation shall not be subject to this
limit; (4) acquire each month, in the case of a cannabis manufacturer,
no more than 1,000 pounds of usable cannabis; (5) acquire for resale
each month, in the case of a cannabis wholesaler, no more than 1,000
pounds of usable cannabis, or the equivalent amount in any form of
manufactured cannabis product or cannabis resin, or any combination
thereof; and (6) acquire for retail sale each month, in the case of
a cannabis retailer, no more than 1,000 pounds of usable cannabis,
or the equivalent amount in any form of manufactured cannabis product
or cannabis resin, or any combination thereof.
The Township of Moorestown.
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Any term not defined herein shall have the meaning as established
by Section 40 of Public Law 2021-16 (N.J.S.A. 24:6I-33).
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It is the intent of this Chapter to set forth the locations
within the Township where a Cannabis Establishment may be located,
and to establish the regulatory framework to implement the provisions
of the Act, including the imposition of a Cannabis Taxes, as permitted
by Section 40 of the Act, at a uniform percentage rate not to exceed
two percent (2%) of the receipts from each sale by a Cannabis Cultivator;
two percent (2%) of the receipts from each sale by a Cannabis Manufacturer;
one percent (1%) of the receipts from each sale by a Cannabis Wholesaler;
and two percent (2%) of the receipts from each sale by a Cannabis
Retailer, which shall be in addition to any other tax or fee imposed
pursuant to any other statute or local ordinance or resolution by
any governmental entity having regulatory authority over the Cannabis
Establishment.
A.
The maximum number of Licensees permitted in the Township shall be
six (6) and at least two (2) of the total number of Licensees shall
be designated for Microbusinesses. A Licensee that holds more than
one Class of license shall be counted as one (1) Licensee provided
the Licensee operates the Cannabis Business at one physical location.
[Amended 3-28-2022 by Ord. No. 4-2022]
[Added 3-28-2022 by Ord. No. 4-2022]
A.
Application. In order to obtain a resolution of support to accompany
an application for a license submitted to the Cannabis Regulatory
Commission, an applicant shall file an application, signed by the
applicant, with the Township Manager upon a form provided by the Township
Manager which sets forth all information necessary for proper consideration
of the request.
B.
Fee. At the time application is made, the applicant shall pay to
the Township a nonrefundable application fee in the amount of $300.
C.
Limit on number of resolutions of support; duration. Recognizing
that the Township Council may only issue a resolution of support for
as many licenses are permitted in this chapter, prior to accepting
an application for a resolution of support, the Township Manager will
advise a prospective applicant whether the Township has any licenses
available for which a resolution of support may be issued. In the
event a prospective applicant submits an application even if no licenses
are available, the application will be accepted and remain on file
for a one-year period. In the event a license becomes available, requests
for a resolution of support will be considered in chronological order
from when received by the Township Manager's office. If no license
becomes available within one year of the date an application is submitted,
the application will be deemed inactive unless prior to the expiration
of the year the applicant pays a renewal fee of $100 to retain their
place in chronological order for an additional year. There is no limit
to the number of times an application may be renewed.
D.
Standard. The Township Council will review an application for a resolution
of support and render a decision which the Township Council deems
most advantageous to the Township. An appearance by the applicant
at a Township Council meeting may be required. The decision whether
to issue, or decline, an application for a resolution of support is
within the Township Council's sole discretion.
E.
Issuance by resolution. Upon approval of an application for a resolution
of support, the Township Council will issue a resolution indicating
its support for the applicant's application for a state license.
A.
Local License Required. Pursuant to the authority granted by N.J.S.A.
24:6I-45c.(2), no person or entity shall operate a Cannabis Business
in the Township without obtaining a license pursuant to this Chapter.
B.
Local Licensing Authority. The Township Council shall constitute
the issuing authority for the issuance of a local license, and for
the suspension or revocation of any license issued hereunder.
C.
Application. In order to obtain a license to operate a Cannabis Business
in the Township, an applicant shall file an application, signed by
the applicant, with the Township Clerk upon a form provided by the
Clerk. This application shall only be filed once the applicant has
received a license from the Cannabis Regulatory Commission and approval
from the Township Planning Board.
[Amended 3-28-2022 by Ord. No. 4-2022]
D.
Fees. At the time an initial application for a license is made, the
applicant shall pay to the Township a nonrefundable application fee
in the amount of $300. However, if an application is filed on or after
July 1, the nonrefundable application fee shall be $150.
[Amended 3-28-2022 by Ord. No. 4-2022]
E.
Issuance; duration; nontransferability. Upon approval of an application,
the Township Council shall, by resolution, direct the Township Clerk
to issue a license to operate a Cannabis Business in the Township.
Once issued, a license will be effective until December 31 of the
year in which it is issued. Licenses are nontransferable once issued.
[Amended 3-28-2022 by Ord. No. 4-2022]
F.
Renewal.
Applications for annual renewal of a license must be filed with the
Township Clerk no later than November 1 of each year. The nonrefundable
annual renewal fee shall be $300 and shall be due at the time an application
for renewal of a license is submitted.
[Added 3-28-2022 by Ord. No. 4-2022[1]]
G.
Suspension or Revocation. Any license required by this Chapter may
be suspended or revoked for violation of any of the following:
(1)
Subsequent knowledge of fraud, misrepresentation or incorrect statements
provided by an applicant on the application form.
(2)
Any fraud, misrepresentation, or false statements made in conducting
the Cannabis Business.
(3)
Any violation of the Act, or the rules and regulations of the Cannabis
Regulatory Commission.
(4)
Subsequent conviction of any federal or state statute or regulation,
or of any local ordinance, which adversely reflects upon the person's
ability to conduct the Cannabis Business in a professional, honest
and legal manner. Such violations shall include, but are not limited
to, violations of Chapter 35 of Title 2C of the New Jersey Statutes,
burglary, theft, larceny, swindling, fraud, unlawful business practices,
and any form of actual or threatened physical harm against another
person.
(6)
Failure to remit Cannabis Tax required to be paid to the Township pursuant to § 52-7 for three consecutive corners.
[Added 3-28-2022 by Ord. No. 4-2022]
(7)
Violation of any other provision of this chapter.
H.
Notice of Hearing. Notice of a hearing to consider the suspension
or revocation of a license under the preceding subsection shall be
given in writing by the Township Clerk, setting forth the grounds
of the proposed action and the time and place of the hearing. Such
notice shall be personally delivered, or mailed, by certified and
regular mail, to the Licensee at the address indicated on the license
application, at least ten days prior to the date of the hearing.
I.
Appeal. Any person whose permit is suspended or revoked under this
section shall have the right to appeal that decision to a court of
competent jurisdiction.
A.
Tax Established. There is hereby established a local cannabis transfer
tax on the sale of Cannabis or Cannabis Products by a Cannabis Establishment
located in the Township. The tax is hereby imposed on the receipts
from the sale of Cannabis by a Cannabis Cultivator to another Cannabis
Cultivator; receipts from the sale of Cannabis or Cannabis Products
from one Cannabis Establishment to another Cannabis Establishment;
receipts from the retail sales of Cannabis or Cannabis Products by
a Cannabis Retailer to retail consumers who are 21 years of age or
older; or any combination thereof. Sales by a Cannabis Establishment
located in the Township are subject to the tax established herein
even if the Cannabis or Cannabis Products are delivered to another
municipality.
B.
Rate. The amount of the tax shall be two percent (2%) of the receipts
from each sale by a cannabis cultivator; two percent (2%) of the receipts
from each sale by a cannabis manufacturer; one percent (1%) of the
receipts from each sale by a cannabis wholesaler; and two percent
(2%) of the receipts from each sale by a cannabis retailer.
C.
User Tax. In addition to the tax established in paragraph A of this
section, a user tax, at the equivalent transfer tax rates, is hereby
established on any concurrent license holder, as permitted by section
33 of P.L.2021, c.16 (C.24:6I-46), operating more than one cannabis
establishment. The user tax shall be imposed on the value of each
transfer or use of Cannabis or Cannabis Products not otherwise subject
to the transfer tax imposed pursuant to paragraph A of this subsection,
from the licensee’s establishment that is located in the Township
to any of the other licensee’s establishments, whether located
in the Township or another municipality.
D.
The Cannabis Tax set forth in this section shall be in addition to
any other tax or fee imposed pursuant to statute or local ordinance
on a Cannabis Establishment.
A.
The Cannabis Tax imposed by this Chapter shall be collected or paid,
and remitted to the Township by the Cannabis Establishment from the
Cannabis Establishment purchasing or receiving the Cannabis or Cannabis
Product, or from the consumer at the point of sale, on behalf of the
Township 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.
B.
The Cannabis Tax imposed by this Chapter shall be collected or paid,
and remitted to the Township by the Cannabis Establishment from the
Cannabis Establishment purchasing or receiving the Cannabis or Cannabis
Product, or from the consumer at the point of sale, on behalf of the
Township 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.
C.
No Cannabis Establishment required to collect a Cannabis Tax imposed
by this Chapter shall advertise or hold out to any person or to the
public in general, in any manner, directly or indirectly, that the
Cannabis Tax will not be separately charged and stated to another
Cannabis Establishment or the consumer, or that the Cannabis Tax will
be refunded to the Cannabis Establishment or the consumer.
D.
All Cannabis Tax imposed by this Chapter shall be remitted to the
Chief Financial Officer of the Township on a quarterly basis payable
for the prior three month’s activities and due at the same time
as quarterly dates for the collection of property taxes. The revenues
due on February 1 of each year shall include all Cannabis Taxes collected
for the prior year months of October, November and December. The revenues
due on May 1 of each year shall include all Cannabis Taxes collected
for the immediate prior months of January, February and March. The
revenues due on August 1 of each year shall include all Cannabis Taxes
collected for the immediate prior months of April, May and June. The
revenues due on November 1 of each year shall include all Cannabis
Taxes collected for the immediate prior months of July, August and
September.
E.
Simultaneous with payment of the Cannabis Tax, the Licensee shall
submit an affidavit signed by an individual who is responsible for
the Licensee that certifies the total receipts from each sale so that
an accurate calculation of the Cannabis Tax due may be determined.
F.
The Township shall enforce the payment of delinquent Cannabis Taxes
imposed pursuant to this Chapter in the same manner as provided for
municipal real property taxes. In the event that the Cannabis Tax
imposed by this Chapter 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. The Township shall file in the office of the 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.
Upon written request of the Township, a Cannabis Establishment shall
submit an auditor’s report for the preceding fiscal or calendar
year, certified by a Certified Public Accountant, to the Township.
The auditor's report shall include, but not be limited to, all receipts
generating Cannabis Taxes, and such details as may relate to the financial
affairs of the Cannabis Establishment and to its operations and performance,
and shall be prepared in a manner consistent with the current standards
of the Financial Accounting Standards Board. Said auditor's report
shall be submitted to the representatives of the Township within thirty
(30) days of receipt by the Cannabis Establishment of the Township's
request for said auditor's report.
Any person or entity who violates any provisions of this Chapter shall be fined as set forth in Chapter 66. Every day that a violation continues shall constitute a separate and distinct offense. Each and every violation shall be considered a separate violation. A violation may also result in a suspension of the Cannabis Business’ license under this Chapter.
