Township of North Brunswick, NJ
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2023-12-04
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Part II: General Legislation
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Chapter 308 Cannabis Transfer and User Tax
- Part I: Administrative Legislation
- Ch 1 General Provisions
- Ch 2 Abilities Council
- Ch 3 Administration of Government
- Ch 4 Cable Television
- Ch 5 Celebrate North Brunswick Committee
- Ch 6 Claims Procedure
- Ch 8 Consent Agenda
- Ch 14 Court
- Ch 17 Cultural Arts Committee
- Ch 19 (Reserved)
- Ch 21 (Reserved)
- Ch 22 Department of Parks, Recreation and Community Services Committees
- Ch 26 Environmental Commission
- Ch 28 Community Energy Aggregation
- Ch 29 Ethics, Code of
- Ch 32 Fire Department, Volunteer
- Ch 37 (Reserved)
- Ch 38 Health, Board of
- Ch 42 Housing Authority
- Ch 43 Human Relations Committee
- Ch 45 Volunteer Tuition Credit Program
- Ch 50 Length of Service Awards Program
- Ch 53 (Reserved)
- Ch 58 (Reserved)
- Ch 60 Open Space Committee
- Ch 61 Personnel
- Ch 62 Planning and Development, Department of
- Ch 65 Planning Director
- Ch 69 Police Department
- Ch 70 Purchasing
- Ch 72 Recreation Advisory Committee
- Ch 74 Retirement
- Ch 76 Safety Committee
- Ch 79 (Reserved)
- Ch 83 September 11TH Committee
- Ch 84 Service Awards
- Ch 87 (Reserved)
- Ch 91 Traffic Safety Committee
- Ch 97 Youth Council
- Part II: General Legislation
- Ch 103 Alarm Systems
- Ch 106 Alcoholic Beverages
- Ch 109 Amusement Devices
- Ch 113 Assessments for Sewer Improvements
- Ch 116 Auctions and Auctioneers
- Ch 119 Automotive and Farm Equipment Sales
- Ch 123 Barbershops and Beauty Parlors
- Ch 128 Bicycles
- Ch 131 Bingo and Raffles
- Ch 135 Brush, Grass and Weeds
- Ch 138 Business and Commercial Establishments
- Ch 140 Cannabis, Licensed Businesses
- Ch 143 Canvassing and Soliciting
- Ch 145 Charitable Clothing Bins
- Ch 147 Construction Codes, Uniform
- Ch 149 Construction Work Restrictions
- Ch 151 Contractor Registration
- Ch 153 Contribution Disclosure Statements
- Ch 154 (Reserved)
- Ch 157 Dry-Cleaning Establishments, Coin-Operated
- Ch 158 Dumpsters
- Ch 161 Dwellings Unfit for Human Habitation
- Ch 164 Emergency Medical Services
- Ch 165 Emergencies, Public
- Ch 166 Parades, Special Events and Similar Assembles
- Ch 168 Exhibitions, Shows, Theatrical Places
- Ch 173 Fire Lanes and Fire Zones
- Ch 176 Fire Prevention
- Ch 180 Floodplain Management
- Ch 182 Fund-Raising, Political
- Ch 184 Solid Waste
- Ch 188 Hawking and Peddling
- Ch 191 Hazardous Materials
- Ch 194 Hotel and Motel Room Occupancy Tax
- Ch 195 Housing, Affordable; Affirmative Marketing
- Ch 196 Hotels and Multifamily Housing
- Ch 197 Housing Standards and Occupancy Limits
- Ch 198 Housing Preservation and Rehabilitation
- Ch 205 Land Use
- Ch 212 Licensed Occupations
- Ch 213 Limousines
- Ch 216 Littering
- Ch 219 Loitering
- Ch 220 Marriages and Civil Unions
- Ch 221 Massage, Bodywork and Somatic Therapies
- Ch 222 Meat Packaging and Labeling
- Ch 227 Parking
- Ch 231 Parkland Dedication
- Ch 234 Parks and Playgrounds
- Ch 235 Passport Application and Fees
- Ch 237 Pawnbrokers and Precious Metals and Gems Buyers
- Ch 238 Peace and Good Order
- Ch 243 Property Maintenance
- Ch 250 Railroad Tracks
- Ch 254 Records, Public
- Ch 258 Recycling
- Ch 262 Refrigerators, Abandoned
- Ch 266 Rental Housing
- Ch 268 Rent Control
- Ch 270 Salt and De-Icing Material Storage
- Ch 274 Sewage Disposal
- Ch 276 Sewers
- Ch 281 Shopping Carts
- Ch 285 Smoking
- Ch 287 Snow and Ice Removal
- Ch 291 Soil Importation
- Ch 292 Soil Removal
- Ch 297 Street Excavations
- Ch 307 Taxation
- Ch 308 Cannabis Transfer and User Tax
- § 308-1 Establishment; rate; applicability.
- Ch 311 Taxicabs
- Ch 314 Tobacco
- Ch 316 Traffic Management
- Ch 318 Transportation Services
- Ch 323 Utilities, Registration of
- Ch 330 Vehicles, Abandoned
- Ch 334 Vehicles and Traffic
- Ch 337 Vehicles, Motor-Driven
- Ch 342 Vending Machines, Coin-Operated
- Ch 352 Water Utility
- Ch 353 Wildlife Feeding
- Ch 356 Wreckers
- Part III: Board of Health Legislation
- Ch 366 General Provisions, Board of Health
- Ch 375 Brush, Grass and Weeds
- Ch 381 Cats
- Ch 387 Dog Licensing and Control
- Ch 388 Pet Waste
- Ch 399 Nuisances, Public Health
- Ch 411 Refuse
- Ch 416 Retail Food Establishments
- Ch 421 Sewage Disposal Systems, Individual
- Ch 427 Swimming Pools
- Appendix
- Ch A432 Police Department Rules and Regulations
- Ch A433 Cable Television Franchise
- Ch A434 Waterfowl, Feeding of
- Disposition List
- Ch DL Disposition List
- Distribution Table
- Ch DT Distribution Table
[HISTORY: Adopted by the Mayor and Council
of the Township of North Brunswick 11-15-2021 by Ord. No. 21-23[1]. Amendments noted where applicable.]
[1]
Editor's Note: This ordinance also superseded former Ch. 308,
Cannabis Transfer and User Tax, adopted 8-5-2021 by Ord. No. 21-11.
A.
The cannabis transfer tax in North Brunswick Township 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 Township. 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 any combination
thereof.
B.
A one-percent transfer tax shall be collected from receipts from
each sale by a cannabis wholesaler located within the geographical
boundaries of the Township.
C.
A user tax is hereby also established at the same rate of the transfer tax as 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 Subsection A, from the license holder's establishment that is located in the Township to any of the other license holder's establishments, whether located in the Township 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.
