Atlantic City, NJ
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2023-12-20
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Part II: General Legislation
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Chapter 231 Taxation
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Article V Medical Cannabis Transfer Tax
- Part I: Administrative Legislation
- Ch 1 General Provisions
- Ch 4 Administration of Government
- Ch 7 Affirmative Action
- Ch 10 Airport Advisory Board, Municipal and Regional
- Ch 11 All Wars Memorial Building Committee
- Ch 12 Arson Investigation Unit
- Ch 13 Arts Commission
- Ch 14 Atlantic City Ward Commission
- Ch 14A Burial Expenses
- Ch 15 Contracts
- Ch 15A Criminal History Background Checks
- Ch 16 Defense and Indemnification
- Ch 18 Documents, City
- Ch 19 Drug-Free Public Housing Facility, Public Park and Public Building Zones
- Ch 20 Drug-Free School Zones
- Ch 21 Entertainers and Special Events
- Ch 21A Environment
- Ch 21B Environmental Commission
- Ch 22 Ethics
- Ch 28 Flag, Official
- Ch 30 Hiring Policies
- Ch 31 Housing Advisory Commission
- Ch 32 Housing Authority
- Ch 35 Human Relations Commission
- Ch 37 Insurance
- Ch 40 Citizens Advisory Board
- Ch 41 Landlord-Tenant Affairs Board
- Ch 43 Local Development Board
- Ch 44 Mayor's Office for Film and Television Commission
- Ch 45 Meetings, Public
- Ch 46 Multicultural Affairs, Advisory Board on
- Ch 47 Personnel
- Ch 48 Personnel Policies
- Ch 52 Police
- Ch 53 Procurement
- Ch 54 Purchasing Board
- Ch 55 Redevelopment Fund
- Ch 56 Residency Requirements
- Ch 57 Salaries, Titles and Other Compensation
- Ch 57A Shade Tree Committee
- Ch 58 (Reserved)
- Ch 59 (Reserved)
- Ch 61 Utilities
- Ch 64 Weapon-Free School Zones
- Part II: General Legislation
- Ch 71 Air Pollution
- Ch 76 Alarms
- Ch 79 Alcoholic Beverages
- Ch 81 Amusement Games and Devices
- Ch 87 Auctions, Demonstrations and Sales
- Ch 89 Aviation and Airport Regulations
- Ch 90 Background Checks
- Ch 92 Beaches, Boardwalk and Oceanfront
- Ch 93 Bird and Wildlife Feeding
- Ch 94 (Reserved)
- Ch 97 (Reserved)
- Ch 98 Boardwalk Trams
- Ch 99 Boats
- Ch 103 Brush, Grass and Weeds
- Ch 104 Buildings, Abandoned
- Ch 105 Buildings, Demolition of
- Ch 106 Buildings, Moving of
- Ch 107 Bulkheads
- Ch 108 Buildings, Unfit
- Ch 108A Checks, Returned
- Ch 109 Clairvoyants, Mediums and Fortune-Tellers
- Ch 110 Clinical Facilities
- Ch 111 Construction Codes, Uniform
- Ch 113 Contractors, Licensing of
- Ch 114 Criminal Record Checks, Use of
- Ch 115 Curfew
- Ch 118 Displaced Persons
- Ch 121 Dogs and Other Animals
- Ch 123 Emergency Services
- Ch 125 Firearms and Fireworks
- Ch 126 Fire Insurance Liens
- Ch 128 Firesafety
- Ch 132 Flood Damage Prevention
- Ch 137 Food Establishments
- Ch 138 Foods, Adulterated
- Ch 140 Games of Chance on Sunday
- Ch 143 Garbage, Rubbish and Refuse
- Ch 145 Hawkers, Peddlers and Vendors
- Ch 146 Hazardous Materials
- Ch 147 Heat and Heating Equipment
- Ch 148 Historic Preservation
- Ch 150 Horses and Horse-Drawn Vehicles
- Ch 152 Housing
- Ch 155 Jewelry Appraisal; Precious Metals
- Ch 158 Junkyards and Junk Dealers
- Ch 163 Land Use Development
- Ch 170 Licenses and Fees
- Ch 171 Copies of Documents Maintained by City Clerk
- Ch 172 Copies of Documents Maintained by Engineer's Office and Police Department
- Ch 173 Littering
- Ch 176 Cannabis
- Ch 178 Marine Off-Loading Facilities
- Ch 182 Massage Parlors
- Ch 183 Motorcycles, Mopeds and Similar Vehicles
- Ch 184 Newsracks
- Ch 186 Noise
- Ch 190 Nuisances, Public Health
- Ch 194 Occupancy Permits
- Ch 197 Parades and Assemblies
- Ch 201 Parking Facilities
- Ch 202 Parking: Residential Areas
- Ch 203 Parks
- Ch 204 Peace and Good Order
- Ch 205 Pedestrian Mall
- Ch 206 (Reserved)
- Ch 207 Property Maintenance
- Ch 208 Public Health, Welfare and Safety
- Ch 209 Recycling
- Ch 209A Rental Property
- Ch 210 Rolling Chairs
- Ch 211 Rooming and Boarding Houses
- Ch 212 Sales, Going-Out-Of-Business
- Ch 215 Secondhand Goods Dealers
- Ch 216 Sex Offenders, Registration of
- Ch 217 Shore Protection, Emergency
- Ch 220 Smoke Detectors: Rental Dwelling Units
- Ch 221 Smoking
- Ch 221A Solar Energy Systems
- Ch 222 Streets and Sidewalks
- Ch 223 Stormwater Management
- Ch 227 Surfing
- Ch 228 Kayaking
- Ch 229 Swimming Pools
- Ch 231 Taxation
- Ch 231 Art V Medical Cannabis Transfer Tax
- § 231-49 Intent and purpose.
- § 231-50 Definitions.
- § 231-51 Administration of tax.
- Ch 233 Taxicabs, Jitneys and Vehicles for Hire
- Ch 234 Telephones, Outdoor Public
- Ch 235 Towing of Motor Vehicles
- Ch 236 Toy Guns
- Ch 238 Trailers and Campers
- Ch 243 Vehicles and Traffic
- Ch 244 Vehicles, Electric
- Ch 246 Vending Machines
- Ch 248 Water
- Ch 251 Window Guards
- Ch 253 Wireless Communications
- Appendix
- Ch A265 Cable Television Franchise
- Disposition List
- Ch DL Disposition of Legislation
[Adopted 4-15-2020 by Ord. No. 15-2020]
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 the municipality 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. 24:6I-3, and are incorporated herein
by reference and shall have the same meanings.
A.
The medical cannabis transfer tax in the City of Atlantic City 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. 24:6I-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 City 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 City 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 City of Atlantic
City.
