[HISTORY: Adopted by the Mayor and Council of the Borough
of Maywood 7-27-2021 by Ord. No.
12-21[1]; amended in its entirety 11-10-2022 by Ord. No. 18-22.
Subsequent amendments noted where applicable.]
[1]
Editor's Note: This ordinance was originally adopted as Ch.
107 but was renumbered to maintain the organization of the Code.
A.
No person shall consume any cannabis product on any of the public
streets, sidewalks, parking lots, roadways, pathways, playgrounds,
parks or quasipublic areas or any other public property whatsoever
within the Borough at any hour of the day or night unless a special
permit is issued therefor in accordance with applicable statutes.
(1)
Unless another penalty is expressly provided by New Jersey statute,
any person who violates any provision of this subsection shall, upon
conviction thereof, be punished by a fine in the amount of not less
than $100 and shall not exceed $1,000.
B.
The use of cannabis shall be in compliance with Chapter 234 of the Borough of Maywood Code, which prohibits smoking/vaporizing on public property and in public vehicles.
(1)
Unless another penalty is expressly provided by New Jersey statute,
any person who violates any provision of this subsection shall, upon
conviction thereof, be punished by a fine in the amount of not less
than $100 and shall not exceed $1,000.
C.
All businesses within the Borough shall comply with the New Jersey
Smoke-Free Air Act of 2006.[1]
(1)
Unless another penalty is expressly provided by New Jersey statute,
any person who violates any provision of this subsection shall, upon
conviction thereof, be punished by a fine in the amount of not less
than $500 and shall not exceed $2,000.
[1]
Editor's Note: See N.J.S.A. 26:3D-55 et seq.
A.
Pursuant to Section 31b of the New Jersey Cannabis Regulatory, Enforcement
Assistance, and Marketplace Modernization Act (P.L. 2021, c. 16),[1] all cannabis facilities are hereby prohibited from locating
in Maywood except as provided herein and subject to the number, time,
manner and land use restrictions set forth herein, as may be amended
from time to time.
[1]
Editor's Note: See N.J.S.A. 24:6I-31 et seq.
B.
If federal laws or state regulators change any current regulations,
the Borough Mayor and Council reserve the right to amend this chapter
as appropriate for reasons of public safety and to realize revenue,
its intended purpose.
C.
Nothing in this chapter proposes or intends to require any individual
or entity to engage in any conduct that violates federal law, or exempts
any individual or entity from any requirement of federal law, or poses
any obstacle to federal enforcement of federal law.
D.
Operation of any prohibited or unpermitted cannabis facility within
the municipality in violation of the provisions of this chapter is
hereby declared a public nuisance and shall be abated pursuant to
all available remedies.
A.
No class of cannabis industry is permitted to establish/operate within the areas designated by Chapter 201 of the Borough Code as the Special Improvement District, the A-1 Residential One-Family District, the A-2 Residential Two-Family District, the GA Garden Apartment District, or the TH Townhouse Use District.
B.
The following cannabis industries are permitted to establish a business and operate within the Borough of Maywood in the designated area of zoning other than those provided in § 140A-2A of this chapter.
(1)
Class 1 cannabis cultivator license, for facilities involved in growing
and cultivating cannabis in the LL, SOB, OR and HDO Districts;
(2)
Class 2 cannabis manufacturer license, for facilities involved in
the manufacturing, preparation, and packaging of cannabis items in
the LL, SOB, OR and HDO Districts;
(3)
Class 3 cannabis wholesaler license, for facilities involved in obtaining
and selling cannabis items for later resale by other licensees in
the LL, SOB, OR and HDO Districts;
(4)
Class 4 cannabis distributor license, for businesses involved in
transporting cannabis plants in bulk from one licensed cultivator
to another licensed cultivator, or cannabis items in bulk from any
type of licensed cannabis business to another in the LL, SOB, OR and
HDO Districts;
(5)
Class 5 cannabis retailer license,
for locations at which cannabis items and related supplies are sold
to consumers in the SOB Zone, HDO Zone, the OR Zone on the northern
side of Spring Valley Avenue, the P-C Zone on the northern side of
Spring Valley Avenue, any other properties in the Borough that exist
on the northern side of Spring Valley Avenue and to the North of Spring
Valley Avenue beginning at the border with the Borough of Paramus,
extending easterly, ending at and not exceeding easterly beyond the
access road to the Bergen Town Center, any commercial/retail properties
existing as of January 1, 2021, located on Essex Street, the R-C Zone
of Passaic Street, east of Maywood Avenue only; and
[Amended 3-27-2023 by Ord. No. 4-23]
(6)
Class 6 cannabis delivery license, for businesses providing courier
services for consumer purchases that are fulfilled by a licensed cannabis
retailer in order to make deliveries of the purchased items to a consumer,
and which service would include the ability of a consumer to make
a purchase directly through the cannabis delivery service which would
be presented by the delivery service for fulfillment by a retailer
and then delivered to a consumer in the LL, SOB, OR and HDO Districts.
C.
Unless part of an industrial process, the vaporizing, smoking and/or
consumption of cannabis for personal use of any form is strictly prohibited
from taking place on the premises of any business established pursuant
to this chapter.
D.
Licenses permitted per class:
(1)
The Borough shall only shall permit to exist at any time three of
the Class 5 cannabis retailer licenses and only two licenses for each
of the other five marketplace classes of licensed businesses within
the Borough.
[Amended 3-27-2023 by Ord. No. 5-23]
(2)
Only one license for each of the six marketplace classes of licensed
businesses shall be issued to a bona fide microbusiness.
E.
Upon expiration, attempted transfer, revocation or surrender of any
issued license, the Borough is permitted to issue a new license, so
long as any new issuance does not exceed the permitted amount of licenses
allotted within the class.
A.
It shall be unlawful for any person or any corporate entity to operate
a cannabis business establishment as defined in and governed by Chapter
429.6 of the Borough Code[1] and P.L. 2021, c. 16, known as the "New Jersey Cannabis
Regulatory, Enforcement Assistance, and Marketplace Modernization
Act" (the "Act"),[2] without first having procured an annual license from the
Borough and without complying with any or all of the provisions concerning
operation and maintenance of the same as contained in the aforementioned
Chapter XII of the State Sanitary Code, the Code of the Borough of
Maywood and compliance with any terms or provisions found in any decision
of any Board of the Borough of Maywood and/or terms contained in host
agreement negotiated with the Borough.
C.
The location proposed for licensing by the applicant shall comply
with all applicable municipal zoning laws and the location restrictions
set forth in this chapter and the Code of the Borough of Maywood.
D.
Any local license issued pursuant to this chapter shall be valid
for a period of one year from the date of issuance and shall be renewed
in accordance with the provisions of this chapter.
E.
The Borough may, at its discretion, adjust the renewal date of the
local license to correlate with an applicant's state licensing
and renewal schedule. If such adjustment occurs, applicable fees shall
be prorated.
F.
Any local license issued pursuant to this chapter is nontransferable
and shall automatically expire upon transfer.
A.
Whenever the Cannabis Regulatory Commission established by the Act
(the "Commission") forwards to the municipality any application for
initial licensing of any cannabis establishment, distributor, or delivery
service pursuant to Section 19 of the Act[1] or for a cannabis consumption area pursuant to Section
28 of P.L. 2019, c. 153 (N.J.S.A. 24:6I-21), or otherwise solicits
the position of the municipality on any matter related to cannabis-related
activities within the municipality, or upon the request of an applicant
for or holder of such license, the governing body shall determine
whether the application complies with the municipality's restrictions
on the number of cannabis establishments, distributors, or delivery
services, and on their location, manner, or times of operation, and
promptly inform the Commission, or the applicant for or holder of
a license, whether the application complies with same and whether
it either approves or denies each application or other request for
municipal authorization forwarded to it.
[1]
Editor's Note: See N.J.S.A. 24:6I-31 et seq.
B.
Each application for a local license to operate a cannabis facility
shall be submitted to the Municipal Clerk and meet the following requirements:
(1)
Applicants shall submit five copies of an initial application.
(2)
Applicants must pay such fees as required by the Borough.
(3)
Applicants must post escrows necessary for review of the application
by the various Borough departments and professionals.
(4)
If the applicant is a partnership, the applicant shall submit the
full names, residence addresses and dates and places of birth of each
partner.
(5)
If the applicant is a corporation or other entity: in the case of
a corporation, the applicant shall submit the full names, residence
addresses and dates and places of birth of each major officer and
each stockholder, the name and address of the registered agent and
the address of the principal office upon whom and where service of
process is authorized to be made (the term "stockholder" as used herein
means and includes any person having an interest, either legal or
equitable, in 10% or more of the stock issued and outstanding of the
applicant corporation); in the case of another entity, the applicant
shall submit the full names, residence addresses and dates and places
of birth of each person owning or having any interest, legal or equitable,
aggregating in value 10% or more the total capital of the said entity,
the name and address of the registered agent, if any, and the address
of the principal office, if any, upon whom and where service of process
is authorized to be made.
(6)
The applicant shall indicate whether the applicant or any partners,
officers or stockholders thereof have ever been convicted of a crime
and, if so, the name of the person convicted, the nature of the crime
or charge involved and the disposition thereof (the term "officers"
as used herein means and includes the president, vice president, secretary
and treasurer of a corporate applicant).
(7)
Every applicant shall specify the location where the cannabis facility
will operate.
(8)
The applicant shall submit proof that the applicant has or will have
lawful possession of the premises proposed for the cannabis facility,
which proof may consist of: a deed, a lease, a real estate contract
contingent upon successful licensing, or a binding letter of intent
by the owner of the premises indicating an intent to lease the premises
to the entrant contingent upon successful licensing applicants. Applicants
leasing a location must submit a certification from the property owner
acknowledging the property owner's understanding that the property
will be used for a cannabis business.
(9)
The applicant shall submit a summary of the applicant's plans
for storage of products and currency, physical security, video surveillance,
security personnel, and visitor management.
(10)
The applicant shall submit a summary of the applicant's
ties to the host community.
(11)
The applicant shall submit, to the satisfaction of the Borough
and the Chief Financial Officer or his/her designee, proof of financial
capability to open and operate the cannabis facility for which the
applicant is seeking a license. Standards for proof of financial capability
shall be determined by the Borough.
(12)
The applicant shall indicate whether the applicant entity or
its parent company holds any certifications as a New Jersey minority-owned,
women-owned, or veteran-owned business.
(13)
The applicant shall indicate whether the applicant entity is
applying for state licensure with the Cannabis Regulatory Commission
as a microbusiness applicant.
(14)
The applicant shall provide a graphic rendering of its proposed
signage.
(15)
The applicant shall submit any other additional information
requested by the Borough, its employees and professional in its evaluation
of their application.
C.
The various Borough departments and professionals shall undertake
a review of the application and provide to the Borough Mayor and Council
their comments and recommendations. Such review may include, but is
not limited to:
(1)
Security review which may include facility access controls, surveillance
systems, and site lighting consistent with the requirements of state
law;
(2)
Zoning official review to assure compliance and location;
(3)
Fire official review to assure compliance and location;
(4)
Financial review of the applicant to assure the financial capability
to open and operate the cannabis facility for which the applicant
is seeking a license. Standards for proof of financial capability
shall be determined by the Borough; and
(5)
Community impact review to cover areas such as crowd control, parking/traffic
concerns, air quality, lighting impact.
D.
Upon completion of departmental/professional review, the Mayor and
Council, within 45 days, shall review the initial application as well
as comments and recommendations by the various Borough departments
and professionals to determine if such application should continue
the application process. Such determination shall not be deemed an
approval of the application but be permission by the Mayor and Council
for the application process to continue.
E.
The Mayor and Council may determine the need for a host community
agreement and may require the applicant to negotiate/execute same
prior to the continuation of the application process or at any time
during the application process.
F.
Upon the Mayor and Council having given their permission for the
application process to continue, the application may be submitted
to the Land Use Board of the Borough of Maywood, who shall review
same pursuant to the rules of the Municipal Land Use Law.[2] The Land Use Board of the Borough of Maywood shall review
the application within 45 days of submission for review.
[2]
Editor's Note: See N.J.S.A. 40:55D-1 et seq.
G.
The Mayor and Council shall review the application in full, including
the findings of the Land Use Board if same is requested, and call
for a vote for the approval to issue a resolution of support and to
award a license pursuant to this chapter. A simple majority vote of
the Mayor and Council will be necessary. The Mayor and Council may
consider any and all of the following in its determination: the completed
application, changes made to same, if any, comments of the Borough
professionals and departments, the approval of the Land Use Board
and the terms of the host community agreement, if any.
The applicant shall submit a $1,000 nonrefundable fee with their
application along with any escrows as deemed appropriate by the Borough,
its officials, department heads and/or professionals.
The applicant shall submit all required nonrefundable fees upon
the granting of approval in accordance with the following schedule:
A.
For any class of business utilizing up to 2,500 square feet: $10,000.
B.
For any class of business utilizing 2,501 square feet to 10,000 square
feet: $20,000.
C.
For any class of business utilizing over 10,000 square feet: $30,000.
D.
Square footage shall be calculated by the square footage applied
for/granted in the license application or square footage utilized,
whichever is greater.
A.
Any local license issued pursuant to this chapter is nontransferable
and shall automatically expire upon transfer.
A.
Any local license issued pursuant to this chapter shall be valid
for a period of one year from the date of issuance and shall be renewed
in accordance with the provisions of this chapter.
B.
The Borough may, at its discretion, adjust the renewal date of the
local license to correlate with an applicant's state licensing
and renewal schedule. If such adjustment occurs, applicable fees shall
be prorated.
C.
Renewal of any license shall be governed by any code amendments,
additional restrictions or changes in regulations adopted since the
previous license was issued or renewed.
D.
Except where the Borough has received a complete renewal application
along with the requisite fees and has issued a license renewal, it
shall be unlawful for any person to manufacture, sell, distribute,
transfer, or otherwise remove cannabis or cannabis products from the
premises of any license after the expiration date recorded on the
face of the license.
Renewal of license fees in accordance with the following schedule:
A.
For any class of business utilizing up to 2,500 square feet: $5,000.
B.
For any class of business utilizing 2,501 square feet to 10,000 square
feet: $10,000.
C.
For any class of business utilizing over 10,000 square feet: $20,000.
D.
Square footage shall be calculated by the square footage applied
for/granted in the license application or square footage utilized,
whichever is greater.
A.
Change of location of any license or modification to expand a licensed
premises shall be subject to the Borough's review and approval.
The Borough is entitled to have its departments and Borough professional
to review such request for a change of location of any license or
modification to expand a licensed premises and require the posting
of escrows from the license holder to cover the cost of same.
A cannabis business lawfully operating in the Borough under
this chapter shall at all times comply with the following operational
requirements:
A.
A cannabis facility shall comply with all regulatory rules promulgated
by the Cannabis Regulatory Commission, laws of the State of New Jersey,
laws of Bergen County, and laws or ordinances of the Borough of Maywood.
B.
A cannabis facility shall comply with the Zoning Code, the Building
Code, and the Property Maintenance Code at all times.
C.
A cannabis facility shall not be located within 200 feet of a school,
child-care center, or playground.
D.
A cannabis retail facility shall not be located within 200 feet of
another cannabis retail facility.
E.
Prior to the operation of any cannabis facility, a permit or license
must be obtained from the State of New Jersey and from the Borough
of Maywood for the applicable type(s) of cannabis facility. No cannabis
facility shall be permitted to operate without state and municipal
permits or licenses.
F.
The consumption of any cannabis items shall be prohibited on the
cannabis facility's premises.
G.
State and municipal permits or licenses shall be prominently displayed
inside the permitted premises in a location where it can be easily
viewed by law enforcement and administrative authorities.
H.
No person under the age of 18 shall be permitted to enter into the
premises.
I.
Cannabis facilities shall have equipment to mitigate odor. The building
shall be equipped with a ventilation system with carbon filters sufficient
in type and capacity to mitigate cannabis odors emanating from the
interior of the premises.
J.
Outside generators and other mechanical equipment used for any kind
of power supply, cooling, or ventilation shall be enclosed and have
appropriate baffles, mufflers, and/or other noise reduction systems
to mitigate noise pollution.
K.
No cannabis retailer may open to customers for business before 8:00
a.m. or remain open to customers for business after 9:00 p.m.
L.
All cannabis facilities shall be secured in accordance with State
of New Jersey statutes and regulations; shall have a round-the-clock
video surveillance system, 365 days a year; shall have trained security
personnel on site at all times during operating hours; and shall also
include:
(1)
Security surveillance cameras installed to monitor all entrances
along with the interior and exterior of the permitted premises;
(2)
Burglary alarm systems which are professionally monitored and
operated 24 hours a day, seven days a week; and
(3)
All security recordings and documentation shall be preserved
for at least 30 days and made available to law enforcement upon request
for inspection.
M.
All cannabis in whatever form stored at the permitted premises shall
be kept in a secure manner and shall not be visible from outside the
permitted premises.
N.
The amount of cannabis on the permitted property and under the control
of the permit holder, owner or operator of the facility shall not
exceed the amount permitted by the state license.
O.
Cannabis offered for sale and distribution must be packaged and labeled
in accordance with state law.
P.
No pictures, photographs, or drawings of cannabis or cannabis paraphernalia
shall appear on the outside of any licensed premises nor be visible
outside of the licensed premises on the licensed property.
Q.
The word "marijuana," and any other words used or intended to convey
the presence or availability of marijuana, shall not appear on the
outside of the licensed premises nor be visible outside of the licensed
premises on the licensed property.
R.
Any signage must first be approved by the Building Department.
S.
No person operating or employed by a cannabis facility shall provide
or otherwise make available cannabis to any person who is not legally
authorized to possess the same under state law.
T.
The owner and operator of a cannabis facility shall use lawful methods
in controlling and disposing of waste or by-products from any activities
allowed under the state license or permit.
U.
Cannabis may be transported within the Borough under this chapter
by a company licensed to do so by the state, and to effectuate its
purpose, only:
(1)
In a manner consistent with all applicable state laws and rules,
as amended;
(2)
In a secure manner designed to prevent the loss of the cannabis;
(3)
Using vehicles that do not have exterior markings, including
the words "marijuana," "cannabis," or any similar or slang words;
pictures or other renderings of the cannabis plant; advertisements
for cannabis or for its sale, transfer, cultivation, delivery, transportation
or manufacture; or any other word, phrase or symbol indicating or
tending to indicate that the vehicle is transporting cannabis.
V.
No vehicle, trailer, or otherwise moveable structures may be used
for the ongoing or continuous storage of cannabis but may only be
used incidental to, and in furtherance of, the transportation of cannabis
and cannabis products.
W.
A cannabis facility shall enter into an indemnification agreement
with the Borough of Maywood and agree to defend the Borough in any
litigation related thereto.
A.
Any license issued under the terms and provisions of this chapter
may be suspended or revoked for the violation by the licensee of any
provision of this chapter or Chapter XII of the New Jersey State Sanitary
Code or whenever it shall appear that the business, trade, calling,
profession or occupation of the person, firm or corporation to whom
such license was issued is conducted in a disorderly or improper manner
or in violation of any law of the United States, the State of New
Jersey or any ordinance of this municipality or that the purpose for
which the license has been issued is being abused to the detriment
of the public or is being used for a purpose foreign to that for which
the license was issued.
B.
Any license issued under the terms and provisions of this chapter
may be suspended or revoked if the personal use of cannabis is permitted
on the business premises.
C.
A license issued under the terms and provisions of this chapter shall
not be revoked, canceled or suspended until a hearing thereon shall
have been had by the Board of Health if a violation of the Health
Code or by the Borough Mayor and Council for all other violations.
Written notice of the time and place of such hearing shall be served
upon the licensees at least three days prior to the date set for such
hearing. Such notice shall also contain a brief statement of the grounds
to be relied upon for revoking, canceling or suspending such license.
Notice may be given either by personal delivery thereof to the person
to be notified or be deposited in the United States Post Office in
a sealed envelope, postage prepaid, addressed to such person to be
notified at the business address appearing upon said license. At the
hearing, the person aggrieved shall have an opportunity to answer
and may thereafter be heard, and upon due consideration and deliberation
by the Board of Health or by the Mayor and Council, the complaint
may be dismissed, or if the governing body concludes that the charges
have been sustained and substantiated, it may revoke, cancel or suspend
the license held by the licensee.
D.
If any such license shall have been revoked, neither the holder thereof
nor any person acting for him, directly or indirectly, shall be entitled
to another license to carry on the same business within the Borough,
unless the application for such license shall be approved by the governing
body.
A.
Transfer tax imposed. There is hereby imposed a transfer tax of 2%
on receipts from the sale of cannabis by a cannabis cultivator to
another cannabis cultivator; receipts from the sale of cannabis items
from one cannabis manufacturer to another cannabis establishment;
and receipts from the retail sales of cannabis items by a cannabis
retailer to retail consumers who are 21 years of age or older; and
a tax of 1% of the receipts from each sale by a cannabis wholesaler.
Such tax shall be collected or paid and remitted to the municipality
by the cannabis establishment from the cannabis establishment purchasing
or receiving the cannabis or cannabis item, or from the consumer at
the point of sale, on behalf of the municipality by the cannabis retailer
selling the cannabis item to that consumer. The transfer 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. No cannabis establishment required to collect a transfer tax
imposed hereunder 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 will be refunded to the cannabis establishment or the consumer.
B.
Tax liability. Every cannabis establishment required to collect a
transfer 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 from another cannabis establishment or the consumer as if the
transfer 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 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 fiscal officer
of the municipality shall be joined as a party in any action or proceeding
brought to collect the transfer tax or user tax.
C.
Collection of taxes and lien. All revenues collected from a transfer
tax imposed by ordinance pursuant to this section shall be remitted
to the Chief Financial Officer in the manner prescribed herein. The
Chief Financial Officer shall collect and administer any transfer
tax imposed by ordinance pursuant to this chapter. The municipality
may enforce the payment of delinquent taxes or transfer fees imposed
by ordinance pursuant to this section in the same manner as provided
for municipal real property taxes. In the event that the transfer
tax imposed by ordinance pursuant to this section 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 municipality shall 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.
D.
Administration of transfer tax. The Borough Chief Financial Officer
is charged with the administration and enforcement of the provisions
of this chapter, and is empowered to prescribe, adopt, promulgate
and enforce rules and regulations relating to any matter pertaining
to the administration and enforcement of this chapter, including provisions
for the reexamination and corrections of declarations and returns,
and of payments alleged or found to be incorrect, or as to which an
overpayment is claimed or found to have occurred, and to prescribe
forms necessary for the administration of this chapter. Should a cannabis
establishment fail or refuse to provide adequate information to the
Chief Financial Officer to determine the amount of tax due, the Chief
Financial Officer may use information provided to the Chief Financial
Officer from other sources (i.e., the Commission or Department of
Treasury) to determine the amount of tax liability.
(1)
It shall be the duty of the Chief Financial Officer to collect
and receive the taxes, fines, and penalties imposed by this chapter.
It shall also be the duty of the Chief Financial Officer to keep a
record showing the date of such receipt. The Chief Financial Officer
is authorized to enter into agreements with the State of New Jersey
to obtain information to facilitate administration of the tax. The
Chief Financial Officer is authorized to issue a ruling upon written
request of a taxpayer or upon its own volition.
(2)
The Chief Financial Officer is hereby authorized to examine
the books, papers and records of any taxpayer to verify the accuracy
of any declaration or return, or if no declaration or return was filed,
to ascertain the tax due. Every taxpayer is hereby directed and required
to give to the Chief Financial Officer, or to any agent designated
by him/her, the means, facilities and opportunity for such examinations
and investigations, as are hereby authorized.
(3)
The Chief Financial Officer may designate an agent to undertake
any or all responsibilities as required in this chapter.
E.
Recordkeeping. Taxpayers liable for the transfer tax are required
to keep such records as will enable the filing of true and accurate
returns of the tax, and such records shall be preserved for a period
of not less than three years from the filing date or due date, whichever
is later, in order to enable the Chief Financial Officer or any agent
designated by him to verify the correctness of the declarations or
returns filed. If records are not available in the municipality to
support the returns which were filed or which should have been filed,
the taxpayer will be required to make them available to the Chief
Financial Officer either by producing them at a location in the municipality
or by paying for the expenses incurred by the Chief Financial Officer
or his agent in traveling to the place where the records are regularly
kept.
F.
Returns. All cannabis establishments operating in the municipality
are required to file a transfer tax return with the Chief Financial
Officer to report their sales during each calendar quarter and the
amount of tax in accordance with the provisions of this chapter. Returns
shall be filed and payments of tax imposed for the preceding calendar
quarter shall be made on or before the last day of April, July, October,
and January, respectively. A taxpayer who has overpaid the transfer
tax, or who believes it is not liable for the tax, may file a written
request on an amended tax return with the Chief Financial Officer
for a refund or a credit of the tax. For amounts paid as a result
of a notice asserting or informing a taxpayer of an underpayment,
a written request for a refund shall be filed with the Chief Financial
Officer within two years of the date of the payment.
G.
Quarterly statement and payments. As provided in § 140A-14F, each cannabis retail facility shall send a statement by mail or electronically to the Borough on or before the last day of each annual quarter or such other term as required by the state. The statement must contain an account of the amount of cannabis or cannabis products sold or transferred to consumers and/or cannabis delivery facilities during the preceding quarter, setting out:
(1)
The total number of ounces, including fractional ounces, sold
or transferred;
(2)
The quantity of cannabis products sold or transferred;
(3)
If to a cannabis delivery service, the cannabis delivery facility's
licensing information;
(4)
Such other information as may be necessary for the Borough to
determine and verify the tax or fee due to the Borough.
H.
Confidentiality. The returns filed by taxpayers, and the records
and files of the Chief Financial Officer respecting the administration
of the transfer tax, shall be considered confidential and privileged
and neither the municipality nor any employee or agent engaged in
the administration thereof or charged with the custody of any such
records or files, nor any former officer or employee, nor any person
who may have secured information therefrom, shall divulge, disclose,
use for their own personal advantage, or examine for any reason other
than a reason necessitated by the performance of official duties any
information obtained from the said records or files or from any examination
or inspection of the premises or property of any person. Neither the
Chief Financial Officer nor any employee engaged in such administration
or charged with the custody of any such records or files shall be
required to produce any of them for the inspection of any person or
for use in any action or proceeding except when the records or files
or the facts shown thereby are directly involved in an action or proceeding
under the provisions of the State Uniform Tax Procedure Law[1] or of the tax law affected, or where the determination
of the action or proceeding will affect the validity or amount of
the claim of the municipality under the tax provisions of this chapter.
[1]
Editor's Note: See N.J.S.A. 54:48-1 et seq.
I.
Audit and assessment. The Chief Financial Officer may initiate an
audit by means of an audit notice. If, as a result of an examination
conducted by the Chief Financial Officer, a return has not been filed
by a taxpayer or a return is found to be incorrect and transfer taxes
are owed, the Chief Financial Officer is authorized to assess and
collect any tax due. If no return has been filed and tax is found
to be due, the tax actually due may be assessed and collected with
or without the formality of obtaining a return from the taxpayer.
Deficiency assessments (i.e., where a taxpayer has filed a return
but is found to owe additional tax) shall include taxes for up to
three years to the date when the deficiency is assessed. Where no
return was filed, there shall be no limit to the period of assessment.
Upon proposing an assessment, the Chief Financial Officer shall send
the taxpayer an interim notice by certified mail, return receipt requested,
which advises the taxpayer of additional taxes that are due. Should
the taxpayer wish to dispute the assessment administratively by requesting
a hearing with the Chief Financial Officer, it must do so within 30
days of the date of such interim notice. If, after the Chief Financial
Officer sends an interim notice, a taxpayer fails to timely request
a hearing with the Chief Financial Officer or requests a hearing and
after conducting a hearing, the Chief Financial Officer determines
that the taxes are due, the Chief Financial Officer shall send the
taxpayer by certified mail, return receipt requested, a final notice.
Should the taxpayer wish to dispute the assessment set forth in the
final notice, he or she must initiate an appeal in the New Jersey
Tax Court within 90 days after the mailing of any final notice regarding
a decision, order, finding, assessment, or action hereunder.
J.
Time limitations. The following periods of limitations shall apply
to suits for collection of taxes:
(1)
When a return has been filed but no tax paid, any suit brought
to recover the tax due and unpaid shall be filed within two years
after the return was due or filed, whichever is later.
(2)
Where no return was filed or a fraudulent return was filed,
there shall be no limits to file suit for the collection of taxes.
(3)
Where, before the expiration of the time prescribed in this
section for the filing a lawsuit against the taxpayer, both the Chief
Financial Officer and the taxpayer have consented in writing to its
extension after such time, the suit may be filed at any time prior
to the expiration of the period agreed upon.
(4)
The period so agreed upon may be extended by subsequent agreements
in writing made before the expiration of the period previously agreed
upon.
K.
Hearings. Any person who receives an interim notice from the Chief
Financial Officer may, within 30 days after the date of an interim
notice, request a hearing with the Chief Financial Officer. Any person
who fails to request a Chief Financial Officer's hearing in a
timely manner waives the right to administratively contest any element
of the assessment. The Chief Financial Officer shall accept payments
of disputed tax amounts under protest pending appeals; however, any
request for refund of such monies must be filed in accordance with
this section.
L.
Appeals. Any aggrieved taxpayer may, within 90 days after the mailing
of any final notice regarding a decision, order, finding, assessment,
or action hereunder, or publication of any rule, regulation or policy
of the Chief Financial Officer, appeal to the Tax Court pursuant to
the jurisdiction granted by N.J.S.A. 2B:13-2a(3) to review actions
or regulations of municipal officials by filing a complaint in accordance
with the New Jersey Court Rule 8:3-1. The appeal provided by this
section shall be the exclusive remedy available to any taxpayer for
review of a final decision of the Chief Financial Officer in respect
to a determination of liability for the tax imposed by this chapter.
M.
Definitions and repealer. Unless specifically defined otherwise herein,
any term used herein shall incorporate the definition of that term
in the Act. Any article, section, paragraph, subsection, clause, or
other provision of the Borough of Maywood inconsistent with the provisions
of this section is hereby repealed to the extent of such inconsistency.
N.
Interpretation and savings provision. No ordinance, regulation or
interpretation thereof shall conflict with the Act. If any section,
paragraph, subsection, clause, or provision of this chapter shall
be adjudged by a court of competent jurisdiction to conflict with
the Act or otherwise be invalid, such adjudication shall apply only
to the section, paragraph, subsection, clause, or provision so adjudged,
and the remainder of this section shall be deemed valid and effective.
No provision of this chapter shall be applied so as to impose
any unlawful burden on either interstate commerce or any activity
of the state or federal government.
Any person, firm or corporation who shall violate any of the provisions of this chapter shall, upon conviction, be subject to the penalties provided by § 1-15 of this Code, and each violation of any of the provisions of this chapter and each day the same is violated shall be deemed and taken to be a separate and distinct offense.
A.
To the fullest extent permitted by law, the Borough of Maywood shall
not assume any liability whatsoever with respect to having issued
a cannabis business permit pursuant to this chapter or otherwise approving
the operation of any cannabis business.
B.
Notwithstanding the foregoing, nothing herein shall prohibit any
elected or appointed official or employee from expressing their opinions
or views on cannabis-related matters in their personal or individual
official capacity, or endorsing an applicant for or holder of a license
issued by the Commission, provided that such official shall not represent
that their opinions or views are those of the municipality unless
based on a duly adopted ordinance or resolution of the municipality
or other action of a majority of the governing body.
