Borough of Pennington, NJ
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2023-12-04
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Part II, General Legislation
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Chapter 188 Taxation
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Article III Local Cannabis Transfer and User Tax
- Part I, Administrative Legislation
- Ch 1 General Provisions
- Ch 6 Authorities
- Ch 9 Bills and Claims
- Ch 13 Commissions, Councils and Committees
- Ch 15 (Reserved)
- Ch 17 Court, Municipal
- Ch 20 Defense and Indemnification
- Ch 24 Fire Commissioners, Board of
- Ch 30 Health, Board of
- Ch 34 Land Use Procedures
- Ch 36 Length of Service Awards Program
- Ch 39 Officers and Employees
- Ch 46 Police Department
- Ch 49 Retirement
- Ch 50 Salaries and Compensation
- Ch 53 Water and Sewer Utility
- Part II, General Legislation
- Ch 58 Affordable Housing
- Ch 60 Alarms
- Ch 63 Alcoholic Beverages
- Ch 67 Animals
- Ch 72 Bingo and Raffles
- Ch 76 Body Art Establishments
- Ch 83 Construction Codes, Uniform
- Ch 90 Drug-Free Zones
- Ch 95 Energy Aggregation Program
- Ch 98 Fees
- Ch 101 Firearms
- Ch 104 Fire Prevention
- Ch 108 Flood Damage Prevention
- Ch 112 Environmental Health Programs
- Ch 117 Handbills
- Ch 119 Historic Preservation
- Ch 121 Insurance
- Ch 127 Littering
- Ch 131 Newsracks
- Ch 133 Noise
- Ch 136 Nuisances, Public Health; Vacant Property
- Ch 143 Parks and Recreation Areas
- Ch 147 Peddling and Soliciting
- Ch 150 Rentals, Short-Term
- Ch 153 Riparian Buffer Conservation Zones
- Ch 159 Sewer Use
- Ch 163 Site Plan Review
- Ch 172 Solid Waste
- Ch 174 Storm Drain Retrofitting, Private
- Ch 177 Streets and Sidewalks
- Ch 181 Subdivision of Land
- Ch 185 Swimming Pools
- Ch 188 Taxation
- Ch 188 Art III Local Cannabis Transfer and User Tax
- § 188-9 Transfer tax imposed for cannabis retailers.
- § 188-10 User tax imposed for cannabis retailers.
- § 188-11 Transfer tax imposed for medical cannabis dispensaries.
- § 188-12 Taxes in addition to other taxes; collection.
- Ch 192 Tobacco
- Ch 193 Towing
- Ch 196 Trailers
- Ch 200 Vehicles and Traffic
- Ch 206 Water and Sewers
- Ch 209 Water Conservation
- Ch 212 Wells
- Ch 215 Zoning
- Disposition List
- Ch DL Disposition List
[Adopted 8-9-2021 by Ord. No. 2021-9]
Sales of cannabis and cannabis items by a cannabis retailer
located in the Borough shall be subject to a transfer tax payable
to the Borough in the amount of 2% of gross receipts. The tax shall
apply to receipts from the sale of cannabis and cannabis items to
another cannabis establishment, cannabis distributor or cannabis delivery
service as well as to retail customers who are 21 years of age or
older, or any combination thereof.
A cannabis retailer operating one or more cannabis establishments
shall pay a user tax at a rate equivalent to the transfer tax on the
value of each transfer or use of cannabis or cannabis items from the
license holder's establishment in the Borough to or by any other
establishment of the license holder, whether located in the Borough
or another municipality.
All sales and transfers of cannabis products from a medical
cannabis dispensary in the Borough shall be subject to a 1% transfer
tax payable to the Borough. The tax shall be assessed on the purchase
price of all 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 transfer and user taxes provided for in this article shall
be in addition to any other taxes imposed by law and shall be collected
and transmitted to the Borough as provided by law.
