The purpose of this article is to impose a tax on the sale of cannabis or cannabis products by licensed commercial cannabis establishments operating in the Township of Middle, pursuant to the CREAMM 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 Middle but provides for the taxation of such businesses or activities as they occur.
A. 
The Township of Middle hereby imposes and shall collect a transfer tax on the sale of cannabis or cannabis items by a cannabis establishment that is located within the Township:
(1) 
The transfer tax is applicable to:
(a) 
Receipts from the sale of cannabis by a cannabis cultivator to another cannabis cultivator;
(b) 
Receipts from the sale of cannabis items from one cannabis establishment to another cannabis establishment; and
(c) 
Receipts from the retail sales of cannabis items by a cannabis retailer to retail consumers who are 21 years of age or older.
(2) 
The rates of the transfer tax shall be as follows:
(a) 
Two percent of the receipts from each sale by a cannabis cultivator;
(b) 
Two percent of the receipts from each sale by a cannabis manufacturer;
(c) 
Two percent of the receipts from each sale by a cannabis retailer; and
B. 
A 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 concurrent license holder's cannabis establishment that is located in the Township to any of the other concurrent license holder's cannabis establishments, whether located in the Township or another municipality.
The transfer tax and user tax imposed herein shall be in addition to any other tax imposed by law.
The transfer tax or user tax shall be collected or paid and remitted to the Chief Financial Officer of the Township of Middle in the manner provided in this article. The cannabis establishment selling the cannabis or cannabis item shall be required to collect the transfer tax or user from the cannabis establishment purchasing or receiving the cannabis or cannabis item and to pay or remit the same to the Chief Financial Officer. The transfer tax or user 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. 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.
Every cannabis establishment required to collect a transfer tax or user tax imposed by this article 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 or user tax from another cannabis establishment as if the transfer tax or user 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, as if the transfer tax or user 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. The Chief Financial Officer of the Township of Middle shall be joined as a party in any action or proceeding brought to collect the transfer tax or user tax.
No cannabis establishment required to collect a transfer tax or user tax imposed by this article 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 or user tax will be refunded to the cannabis establishment or the consumer.
Every cannabis establishment that is required to collect the transfer tax or user tax imposed by this article shall maintain a copy of all sales slips, invoices, receipts, or other statements or memorandums of the price paid or payable, or equivalent value of the transfer, for the cannabis or cannabis item sold, used or transferred for a period of at least two years and shall make the same available for inspection and/or audit, upon request by the Chief Financial Officer of the Township of Middle, within five business days of the request.
A. 
The Chief Financial Officer is hereby authorized and empowered to administer, regulate, and collect payment of all taxes imposed by this article.
B. 
The Chief Financial Officer may order an audit of any taxpayer under this article for the purpose of ascertaining the correctness or completeness of any return or payment.
A. 
The payment of delinquent taxes or transfer fees imposed by this article shall be enforced in the same manner as provided for delinquent real property taxes.
B. 
In the event that the transfer tax or user tax imposed by this article is not paid 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, firm, corporation, or other entity except the lien of municipal taxes and shall be on a parity with and deemed equal to the municipal lien the parcel for unpaid property taxes due and owing in the same year.
C. 
In the event that a lien is imposed on a delinquent taxpayer pursuant to this section, the Township shall file in the office of the 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.