[HISTORY: Adopted by the Township Council
of the Township of Evesham as indicated in article histories. Amendments
noted where applicable.]
[Adopted 7-20-2004 by Ord. No. 20-7-2004]
There is hereby imposed within the Township
of Evesham a tax to be charged in accordance with the provisions of
N.J.S.A. 54:32D-1 et seq. on charges of rent for every occupancy within
a hotel, motel or boardinghouse room. The tax shall be at the rate
of 3% on charges of rent for every occupancy on and after July 1,
2004. Said tax shall be in addition to any and all taxes or fees imposed
under state statute or local ordinances upon the occupancy of a hotel,
motel or boardinghouse. For purposes of this article, the word "hotel"
shall include motels and boardinghouses, as well as hotels.
A.Â
All taxes imposed by this article shall be paid by
the occupant of the room. "Occupant" shall be defined as a person
who, for a consideration, uses, possesses or has the right to use
or possess any room in a hotel, motel or boardinghouse under any lease,
concession, permit, right of access, license to use or other agreement
or otherwise.
B.Â
The owner of the hotel and/or the person or entity
making the hotel room available for occupancy shall not assume or
absorb any of the tax imposed by this article.
C.Â
The owner of the hotel and/or the person making the
room available for occupancy shall not in any manner advertise or
hold out to any person or to the public in general, in any manner,
directly or indirectly, that the tax will be assumed or absorbed by
the owner, that the tax will not be separately charged and stated
to the occupant or that the tax would be refunded to the occupant.
A.Â
The tax imposed by this article shall be collected
on behalf of the municipality by the person collecting the rent from
the hotel occupant. That person shall either be the owner of the hotel,
the manager or sales person or other employee of the owner who arranges
with the occupant for the rental of the room.
B.Â
Individual liability. Each person required to collect
the tax imposed by this article 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 an occupant as if the tax were a part of the rent and payable
at the same time.
A.Â
A person required to collect the tax imposed under
this article as described above shall, on or before the 28th day of
each month, forward to the Director of the Division of Taxation in
the Department of the Treasury the tax collected in the preceding
month and shall make and file a return for the preceding month with
the Director on any form and containing any information as the Director
shall prescribe as necessary to determine liability for the tax in
the preceding month during which the person was required to collect
the tax. Should the Director determine to require payments of tax
liability at any intervals and based upon any collection classifications
other than described in this article, the person required to collect
the tax shall comply with any determinations made in that regard by
the Director.
B.Â
The Director of the Division of Taxation shall collect
and administer the tax imposed under this article, and shall determine
and certify to the State Treasurer on a quarterly or more frequent
basis the amount of revenues collected in each municipality. The State
Treasurer, upon certification of the Director and upon the warrant
of the State Comptroller, shall pay and distribute on a quarterly
or more frequent basis, as prescribed by the State Treasurer, the
amount of revenues determined and certified as described above to
the Township of Evesham.
A.Â
Each assumption or absorption of a tax by an owner or employee of an owner, as described in § 141-2C above, shall be deemed a separate offense, and each representation or advertisement by a vendor as described in said § 141-2C, for each day the representation or advertisement continues, shall be deemed a separate offense.
B.Â
Penalties. For any violation or offense committed
under this article, the offender shall be liable for a fine of not
less than $100 nor more than $1,250; for a term in the county jail
not to exceed 90 days; or a period of community service not to exceed
90 days in the discretion of the Judge of the Municipal Court.
[Adopted 8-11-2021 by Ord. No. 32-8-2021]
The purpose of this article is to impose a tax on the sale of
cannabis or cannabis products by licensed commercial cannabis businesses
operating in the Township of Evesham pursuant to the New Jersey Cannabis
Regulatory, Enforcement Assistance and Marketplace Modernization Act,
to specify the type of tax and rate of tax to be levied and the method
of collection, and to comply with all requirements for the imposition
of a transfer or user tax pursuant to state law. This article is enacted
solely to raise revenue and not for regulation. This article does
not authorize the conduct of any business or activity in the Township
of Evesham, but provides for the taxation of such businesses or activities
as they occur.
The terms and definitions enumerated at § 66-2 of Chapter 66 (Cannabis) of the Township Code are hereby incorporated by reference as if fully set forth herein. For the purpose of this article, words and phrases herein shall have the same meanings as codified under state law, N.J.S.A. 40:48I-1(d), and any amendments or supplements thereto, and the rules and regulations of the Cannabis Regulatory Commission. In the event of a conflict in the meaning of words or phrases as between the Township Code and the foregoing laws or regulations of the state concerning legal cannabis, state law or regulations shall govern.
The Township of Evesham hereby imposes and shall collect certain
local option taxes on cannabis business activity as follows:
A.Â
A municipal
transfer tax is hereby imposed on the receipts of each sale by a licensed
cannabis business operating in the Township of Evesham at the rate
of 2% of the receipts from each sale by a cannabis cultivator, 2%
of the receipts from each sale by a cannabis manufacturer, 1% of the
receipts from each sale by a cannabis wholesaler and 2% of the receipts
from each sale by a cannabis retailer.
B.Â
A municipal
user tax is hereby imposed, at the equivalent transfer tax rates,
on any concurrent license holder operating more than one cannabis
establishment. The user tax 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 this section, from the license
holder's establishment that is located in the municipality to any
of the other license holder's establishments, whether located in the
municipality or another municipality.
[Amended 6-28-2023 by Ord. No. 12-6-2023]
A.Â
All revenues collected from Chapter 141, Article II of the Evesham Township Code imposed by ordinance pursuant to this section shall be remitted to the Evesham Township's Chief Financial Officer on a quarterly basis payable for the prior three month's activities. The revenues due on April 15 of each year shall include all transfer taxes or user taxes collected for the prior year months of January, February, and March. The revenues due on July 15 of each year shall include all transfer taxes and user taxes collected for the immediate prior months of April, May, and June. The revenues due on October 15 of each year shall include all transfer taxes and user taxes collected for the immediate prior months of July, August, and September. The revenues due on January 15 of each year shall include all transfer taxes and user taxes collected for the immediate prior months of October, November, and December.
B.Â
Interest on late payments shall be assessed at 18% per annum. There
shall be a five-day grace period for late payments.
C.Â
In addition to the aforementioned requirements, an annual report
in conformance with Standards for Attestation Engagements (SSAE) No.
19, Agreed-Upon Procedures Engagements, or any superseding SSAE, as
promulgated by the American Institute of Certified Public Accounts
must be provided to the Township within 90 days of the entity's
fiscal year end. The report shall contain the following:
(1)Â
Confirmation of total taxable receipt activity of the entity broken
out by taxation class.
(2)Â
A recalculation of tax due to the Township.
(3)Â
A reconciliation of tax due to the Township and tax remitted.
(4)Â
Any over or under payment of tax due as a result will be adjusted
on the following quarter's tax remittance.
D.Â
Failure to comply with the above policies may result in an entity's
municipal cannabis license being revoked.
A.Â
The Chief
Financial Officer is hereby authorized and empowered to administer,
regulate and collect payment of all taxes imposed by this article.
B.Â
The Chief
Financial Officer may order an audit of any taxpayer under this article
for the purpose of ascertaining the correctness or completeness of
any return or payment.
A.Â
The payment
of delinquent taxes or transfer fees imposed by this article shall
be enforced in the same manner as provided for delinquent real property
taxes.
B.Â
In the
event that the transfer tax or user tax imposed by this article 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 the parcel for unpaid property
taxes due and owing in the same year.
C.Â
In the
event that a lien is imposed on a delinquent taxpayer pursuant to
this section, 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.