City of Long Branch, NJ
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2023-11-08
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Part II: General Legislation
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Chapter 307 Taxation: Cannabis Transfer Tax and User Tax
- Part I: Administrative Legislation
- Ch 1 General Provisions
- Ch 5 Administration of Government
- Ch 6 Affordable Housing Agency
- Ch 7 Third-Party Payroll Disbursement
- Ch 8 Americans With Disabilities Act Committee
- Ch 10 (Reserved)
- Ch 15 Cable Television Commission
- Ch 17 Energy Aggregation Program
- Ch 19 Contracts
- Ch 21 Court, Municipal
- Ch 25 Defense and Indemnification
- Ch 29 Education, Board of
- Ch 32 Emergency Management Council
- Ch 35 Environmental Commission
- Ch 38 Ethics, Code of
- Ch 41 Fair Housing Task Force
- Ch 45 Fire Department
- Ch 53 Historian
- Ch 56 Housing Authority
- Ch 59 Human Relations Commission
- Ch 62 Industrial and Economic Development Committee
- Ch 66 Landlord-Tenant Review Board
- Ch 69 Land Use Procedures
- Ch 70 Mutual Aid
- Ch 72 Parking Authority
- Ch 75 Personnel
- Ch 78 Police Department
- Ch 84 Self Insurance Fund
- Ch 87 Senior Citizen Affairs, Department of
- Ch 90 Sewage Authority
- Ch 94 Urban Enterprise Zone
- Part II: General Legislation
- Ch 100 Alarms
- Ch 103 Alcoholic Beverages
- Ch 104 Cannabis, Licensed Businesses
- Ch 105 Raffles
- Ch 106 Amusements
- Ch 109 Animals
- Ch 110 Balloons, Intentional Release of
- Ch 111 Plastic, Single-Use
- Ch 114 Beach Clubs
- Ch 116 Beaches
- Ch 117 Municipal Swim Pool Complex
- Ch 119 Bicycles
- Ch 123 Boardinghouses
- Ch 125 Brush, Grass and Weeds
- Ch 128 Buildings, Design of
- Ch 130 Buildings, Numbering of
- Ch 134 Burning, Outdoor
- Ch 140 Cesspools
- Ch 147 Construction Codes, Uniform
- Ch 150 Curfew
- Ch 158 Drug-Free Zones
- Ch 166 Fees
- Ch 170 Firearms
- Ch 173 Fire Prevention
- Ch 177 Flood Damage Prevention
- Ch 181 Food Establishments, Retail
- Ch 185 Garage Sales
- Ch 189 Graffiti
- Ch 193 Hazardous Substances
- Ch 195 Heavy Equipment Use
- Ch 197 Hotels and Multiple Dwellings
- Ch 203 Insurance
- Ch 206 Landscapers, Licensing of
- Ch 209 Laundries, Coin-Operated
- Ch 212 Library
- Ch 213 Light Pollution
- Ch 215 Littering
- Ch 218 Loitering
- Ch 221 Maps
- Ch 224 Marriage Licenses
- Ch 227 Massage Parlors and Body Art Establishments
- Ch 230 Mercantile Licenses
- Ch 235 Noise
- Ch 238 Nuisances, Public Health
- Ch 244 Parking Lots and Meters
- Ch 247 Parks
- Ch 250 Secondhand Dealers
- Ch 253 Peace and Good Order
- Ch 256 Peddling and Soliciting
- Ch 262 Property Maintenance
- Ch 264 Public Payphones
- Ch 265 Public Property
- Ch 269 Redevelopment
- Ch 271 Rental Property
- Ch 276 Sales, Special
- Ch 279 Security
- Ch 284 Signs
- Ch 290 Soil Removal
- Ch 293 Solid Waste and Recycling
- Ch 296 Storm Sewers
- Ch 297 Streets and Sidewalks
- Ch 298 Street Vacation Requests
- Ch 300 Subdivision of Land
- Ch 303 Swimming Pools
- Ch 306 Taxation
- Ch 307 Taxation: Cannabis Transfer Tax and User Tax
- § 307-1 Establishment of cannabis transfer tax and user tax.
- Ch 308 Taxicabs
- Ch 312 Tennis Courts
- Ch 316 Towing
- Ch 319 Trees
- Ch 320 Renewable Energy Systems
- Ch 322 Vehicles, Abandoned
- Ch 325 Vehicles and Traffic
- Ch 330 Vehicles and Boats, Sale of
- Ch 332 Vehicles, Storage of
- Ch 345 Zoning
- Appendix
- Ch A350 Cable Television Franchise
- Ch A351 Telephone Franchise
- Disposition List
- Ch DL Disposition List
[HISTORY: Adopted by the City Council of
the City of Long Branch 12-8-2021 by Ord. No. 22-21. Amendments noted where
applicable.]
A.
The cannabis transfer tax in Long Branch shall be fixed at a uniform
percentage rate of 2% on all sales or transfers of cannabis products
from any of the cannabis establishments that are located within the
geographical boundaries of the City. This tax shall be imposed on:
(1)
Receipts from the sale of cannabis by a cannabis cultivator to another
cannabis cultivator;
(2)
Receipts from the sale of cannabis items from one cannabis establishment
to another cannabis establishment;
(3)
Receipts from the retail sales of cannabis items by a cannabis retailer
to retail consumers who are 21 years of age or older; or
(4)
Any combination thereof.
B.
A 1% transfer tax shall be collected from receipts from each sale
by a cannabis wholesaler located within the geographical boundaries
of the City.
C.
A user tax is hereby also established at the same rate (2%) of the
transfer tax contained herein and 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 P.L. 2021, c. 16, from the
license holder's establishment that is located in the City to
any of the other license holder's establishments, whether located
in the City or another municipality.
D.
The transfer tax or user tax imposed by this chapter shall be in
addition to any other tax imposed by law. Any transaction for which
the transfer tax or user tax is imposed, or could be imposed, pursuant
to this section, other than those which generate receipts from the
retail sales by cannabis retailers, shall be exempt from the tax imposed
under the Sales and Use Tax Act (N.J.S.A. 54:32B-1 et seq.). The transfer
tax or user tax will be assessed and collected pursuant to established
state law and administrative rules and regulations regarding same.
