[Added 6-15-2023 by Ord. No. 2729]
It is the purpose of this Chapter to implement the provisions of P.L. 2021, c. 16, which state that a municipality may adopt an ordinance imposing a tax at a uniform percentage on the sale of cannabis or cannabis items by a cannabis establishment that is located in the municipality at a rate not to exceed two percent (2.00%) of the receipts from each sale by a cannabis cultivator; two percent (2.00%) of the receipts from each sale by a cannabis manufacturer; one percent (1.00%) of the receipts from each sale by a cannabis wholesaler; and two percent (2.00%) of the receipts from each sale by a cannabis retailer, which shall be in addition to any other tax or fee imposed pursuant to statute or local ordinance or resolution by any governmental entity upon the cannabis establishment.
These taxes are applicable to persons or entities who are holders of any of the six (6) Classes of licenses established under P.L. 2021, c. 16, the "New Jersey Cannabis Regulatory, Enforcement Assistance, and Marketplace Modernization Act."
[Added 6-15-2023 by Ord. No. 2729; amended 8-24-2023 by Ord. No. 2736]
a. 
Transfer Tax. There is hereby established a local cannabis transfer tax in the Borough of Roselle Park, which shall be fixed at a uniform percentage rate of two percent (2.00%) of the receipts from each sale by a cannabis cultivator; two percent (2.00%) of the receipts from each sale by a cannabis manufacturer; and one percent (1.00%) of the receipts from each sale by a cannabis wholesaler:; and two percent (2.00%) of the receipts from each sale by a cannabis retailer.
b. 
User Tax. In addition to the tax established in subsection 30-2a, 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 (N.J.S.A. 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 items not otherwise subject to the transfer tax imposed pursuant to subsection 30-2a, from the license holder' s establishment that is located in the Borough of Roselle Park to any of the other license holder' s establishments, whether located in this Borough or another municipality.
c. 
Exemptions. Any transaction for which the transfer tax or user tax is imposed, or could be imposed, pursuant to this Section, shall be exempt from the tax imposed under the "Sales and Use Tax Act," P.L. 1966, c.30 (N.J.S.A. 54:32B-1 et seq.).
[Added 6-15-2023 by Ord. No. 2729]
The cannabis transfer tax and user tax imposed pursuant to this chapter shall be in addition to any other tax or fee imposed by law.
[Added 6-15-2023 by Ord. No. 2729]
a. 
Collection and Payment. The transfer tax or user tax imposed by this chapter shall be collected or paid, and remitted to the Borough of Roselle Park by the cannabis establishment purchasing or receiving the cannabis or cannabis item, or from the consumer at the point of sale, on behalf of the Borough 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. 
Liability. Every cannabis establishment required to collect a transfer tax or user tax imposed by ordinance pursuant to this section shall be personally liable for the transfer tax or user tax imposed, collected, or required to be collected under this section. Any cannabis establishment shall have the same right with respect to collecting the transfer tax or user tax from another cannabis establishment or the consumer as if the transfer tax or user tax was a part of the sale and payable at the same time, or with respect to nonpayment of the transfer tax or user tax by the cannabis establishment or consumer, as if the transfer tax or user tax was a part of the purchase price of the cannabis or cannabis item, or equivalent value of the transfer of the cannabis or cannabis item, and payable at the same time; provided, however, that the Chief Financial Officer of Borough of Roselle Park shall be joined as a party in any action or proceeding brought to collect the transfer tax or user tax.
c. 
Charges. No cannabis establishment required to collect a transfer tax or user tax imposed by this section shall advertise or hold out to any person or to the public in general, in any manner, directly or indirectly, that the transfer tax or user tax will not be separately charged and stated to another cannabis establishment or the consumer, or that the transfer tax or user tax will be refunded to the cannabis establishment or the consumer.
d. 
Remittance. All revenues collected from a transfer tax or user tax pursuant to this section shall be remitted to the Borough of Roselle Park Chief Financial Officer 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 transfer taxes or user taxes collected for the prior year months of October, November and December. The revenues due on May 1 of each year shall include all transfer taxes and user taxes collected for the immediate prior months of January, February and March. The revenues due on August 1 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 November 1 of each year shall include all transfer taxes and user taxes collected for the immediate prior months of July, August and September.
[Added 6-15-2023 by Ord. No. 2729]
a. 
Collection and Administration. The Chief Financial Officer of the Borough of Roselle Park shall collect and administer any transfer tax or user tax imposed by this chapter.
b. 
Enforcement. The Borough of Roselle Park shall enforce the payment of delinquent taxes or transfer fees imposed pursuant to this chapter in the same manner as provided for municipal real property taxes.
c. 
Unpaid Taxes. In the event that the transfer tax or user 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.
d. 
Statements. The Borough of Roselle Park shall have on file in the office of its 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.