[Adopted 7-19-2022 by Ord. No. 2021-10]
This purpose of this article is to regulate the commercial production,
storage, sale and dispensing of regulated cannabis in the Township
of Mount Holly in accordance with the "New Jersey Cannabis Regulatory,
Enforcement Assistance, and Marketplace Modernization Act" comprising
Chapter 16 of the Laws of 2021, its supplements and amendments, and
also comprising N.J.S.A. 24:6I-31 et seq., and any amendments or supplements
thereto, and in accordance with the rules and regulations of the Cannabis
Regulatory Commission, and to further provide rules governing the
local licensure of cannabis establishments and distributors, as well
as, regulations governing the location, manner, and times of operation
of such businesses operating within the Township.
As used in this article, the following terms shall have the
meanings indicated:
CANNABIS
This term shall have the same meaning as provided under N.J.S.A.
24:6I-33.
CANNABIS CULTIVATOR
A facility involved in the growing and cultivating of cannabis,
and which has been duly issued a Class 1 cannabis cultivator license
by the New Jersey Cannabis Regulatory Commission, or its successor
agency.
CANNABIS DELIVERY SERVICE
Any person or entity providing courier services for consumer
purchases of cannabis items and related supplies fulfilled by a cannabis
retailer, and which has been duly issued a Class 6 cannabis delivery
license by the New Jersey Cannabis Regulatory Commission, or its successor
agency.
CANNABIS DISTRIBUTOR
Any person or entity engaged in the intrastate transport
of bulk cannabis or cannabis items from one licensed cannabis cultivator
to another licensed cannabis cultivator, or from any one class of
licensed cannabis establishment to another class of licensed cannabis
establishment, and which has been duly issued a Class 4 cannabis distributor
license by the New Jersey Cannabis Regulatory Commission, or its successor
agency.
CANNABIS MANUFACTURER
A facility involved in the manufacturing, preparation and
packaging of cannabis items, and which has been duly issued a Class
2 cannabis manufacturer license by the New Jersey Cannabis Regulatory
Commission, or its successor agency.
CANNABIS RETAILER
Any person or entity that purchases or otherwise obtains
cannabis or cannabis items from cannabis cultivators, manufacturers
or wholesalers, and sells these to consumers from a retail store,
and/or may use a cannabis delivery service or a certified cannabis
handler for the off-premises delivery of cannabis items and related
supplies to consumers and which has been duly issued a Class 5 cannabis
retailer license by the New Jersey Cannabis Regulatory Commission,
or its successor agency.
CANNABIS WHOLESALER
A facility involved in obtaining and selling cannabis items
for later resale by other licensees, and which has been duly issued
a Class 3 cannabis wholesaler license by the New Jersey Cannabis Regulatory
Commission, or its successor agency.
Any person, firm, corporation, association or legal party whatsoever who shall violate, or authorize or procure a violation, or cause to be violated, any provision of this article shall, upon conviction thereof, be punishable as provided under §
1-3 governing general penalty provisions. If the state requires, limits or expands potential minimum or maximum penalties in contradiction to this article, state law shall apply.
[Adopted 7-19-2021 by Ord. No. 2021-11]
The purpose of this article is to impose a tax on the sale of
cannabis or cannabis products by licensed commercial cannabis businesses
operating in the Township of Mount Holly pursuant to the New Jersey
Cannabis Regulatory, Enforcement Assistance and Marketplace Modernization
Act, to specify the type of tax and rate of tax to be levied and the
method of collection, and to comply with all requirements for the
imposition of a transfer or user tax pursuant to state law. This article
is enacted solely to raise revenue and not for regulation. This article
does not authorize the conduct of any business or activity in the
Township of Mount Holly, but provides for the taxation of such businesses
or activities as they occur.
As used in this article, the following terms shall have the
meanings indicated:
CANNABIS
This term shall have the same meaning as provided under N.J.S.A.
24:6I-33.
CANNABIS CULTIVATOR
A facility involved in the growing and cultivating of cannabis,
and which has been duly issued a Class 1 cannabis cultivator license
by the New Jersey Cannabis Regulatory Commission, or its successor
agency.
CANNABIS MANUFACTURER
A facility involved in the manufacturing, preparation and
packaging of cannabis items, and which has been duly issued a Class
2 cannabis manufacturer license by the New Jersey Cannabis Regulatory
Commission, or its successor agency.
CANNABIS WHOLESALER
A facility involved in obtaining and selling cannabis items
for later resale by other licensees, and which has been duly issued
a Class 3 cannabis wholesaler license by the New Jersey Cannabis Regulatory
Commission, or its successor agency.
The Township of Mount Holly hereby imposes and shall collect
certain local option taxes on cannabis business activity as follows:
A. A municipal transfer tax is hereby imposed on the receipts of each
sale by a licensed cannabis business operating in the Township of
Mount Holly at the rate of 2% of the receipts from each sale by a
cannabis cultivator, 2% of the receipts from each sale by a cannabis
manufacturer, 1% of the receipts from each sale by a cannabis wholesaler,
and 2% of the receipts from each sale by a cannabis retailer.
B. A municipal user tax is hereby imposed, at the equivalent transfer
tax rates, on any concurrent license holder operating more than one
cannabis establishment. The user tax 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 this section, from
the license holder's establishment that is located in the municipality
to any of the other license holder's establishments, whether
located in the municipality or another municipality.
All revenues collected pursuant to this article shall be remitted
to the Chief Financial Officer of the Township of Mount Holly in the
manner provided by this article. The taxes imposed by this article
shall be computed and paid for each calendar month. Said taxes are
due and payable to the Chief Financial Officer on or before the 20th
day of the succeeding month.