[HISTORY: Adopted by the Township Council
of the Township of Rochelle Park as indicated in article histories.
Amendments noted where applicable.]
[Adopted 8-20-2003 by Ord. No. 891-03]
It is the purpose of this article to implement
the provisions of P.L. 2003, c. 114, which authorizes the governing
body of a municipality to adopt an ordinance imposing a tax at a uniform
percentage rate not to exceed 1% on charges of rent for every occupancy
on or after July 1, 2003, but before July 1, 2004, and not to exceed
3% on charges of rent for every occupancy on or after July 1, 2004,
of a room or rooms in a hotel subject to taxation pursuant to Subsection
(d) of Section 3 of P.L. 1966, c. 40 (N.J.S.A. 54:32B-3) which shall
be in addition to any other tax or fee imposed pursuant to statute
or local ordinance or resolution by any governmental entity upon the
occupancy of a hotel room.
There is hereby established a hotel and motel
room occupancy tax in the Township of Rochelle Park which shall be
fixed at a uniform percentage rate of 1% on charges of rent for every
occupancy of a hotel or motel room in the Township of Rochelle Park
on or after July 1, 2003, but before July 1, 2004, and 3% on charges
of rent for every occupancy of a hotel or motel room in the Township
of Rochelle Park on or after July 1, 2004, of a room or rooms in a
hotel subject to taxation pursuant to Subsection (d) of Section 3
of P.L. 1966, c. 40, N.J.S.A. 54:32B-3 (sales tax).
The hotel and motel room occupancy tax shall
be in addition to any other tax or fee imposed pursuant to statute
or local ordinance or resolution by any governmental entity upon the
occupancy of a hotel room.
In accordance with the requirements of P.L.
2003, c. 114:
A.
All taxes imposed by this article shall be paid by
the purchaser.
B.
A vendor shall not assume or absorb any tax imposed
by this article.
C.
A vendor shall not in any manner advertise or hold
out to any person or to the public in general, in any manner, directly
or indirectly, that the tax will be assumed or absorbed by the vendor,
that the tax will not be separately charged and stated to the customer,
or that the tax will be refunded to the customer.
D.
Each assumption or absorption by a vendor of the tax
shall be deemed a separate offense and each representation or advertisement
by a vendor for each day that the representation or advertisement
continues shall be deemed a separate offense.
E.
Any violation of this section shall be subject to
penalties imposed by the municipal court, not to exceed $1,000.
The tax imposed by this article shall be collected
on behalf of the Township by the person collecting the rent from the
hotel or motel customer. Each person required to collect the tax herein
imposed shall be personally liable for the tax imposed, collected
or required to be collected hereunder. Any such person shall have
the same right in respect to collecting the tax from a customer as
if the tax were a part of the rent and payable at the same time; provided
that the Chief Financial Officer of the Township shall be joined as
a party in any action or proceeding brought to collect the tax.
[Adopted 5-26-2021 by Ord. No. 1176-21]
A.
The State of New Jersey acknowledged there is a beneficial use for
marijuana in treating or alleviating the pain or other symptoms associate
with certain debilitating medical conditions and therefore has adopted
the Jake Honig Compassionate Use Medial Cannabis Act (CUMCA), N.J.S.A.
24A:6I-1, et seq.
B.
The CUMCA authorizes the municipality to implement a medical cannabis
transfer tax on any 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; and
C.
In addition, N.J.S.A. 40:48I-1 authorizes municipalities in which
medical cannabis facilities are located to adopt a user fee, at the
equivalent transfer tax rates, on any concurrent license holder operating
more than one cannabis establishment.
The definitions, including a medical cannabis dispensary, as
are defined in the CUMCA, N.J.S.A. 24A:61-3, as well as those definitions
set forth in N.J.S.A. 40:48I-1 are incorporated herein by reference
and shall have the same meaning.
A.
The medical cannabis transfer and user tax in the Township of Rochelle
Park shall be fixed at a uniform cannabis dispensary, pursuant to
N.J.S.A. 24A:6I-10(i) of the CUMCA and N.J.S.A. 40:48I-1.
B.
The medical cannabis transfer tax shall be in addition to any other
tax or fee imposed pursuant to status, state and federal, or local
ordinance or resolution by any government entity upon a medical cannabis
dispensary.
C.
The tax imposed by this section shall be paid to the Township no
later than quarterly on the first day of February, May, August and
November with a report certified as true and accurate by the Chief
Financial Officer or other similarly situated person showing the gross
revenues for the medical cannabis dispensary for each month of the
preceding quarter. The Township may require that the medical cannabis
dispensary obtain a financial report from an independent accountant
or auditor certifying as to the quarterly revenues for the preceding
year.
D.
In accordance with the provisions of N.J.S.A. 24:6I-10(i) the Township
hereby establishes the transfer and user fee rate at 2% of the purchase
price of the medical cannabis.
E.
The user fee 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 ordinance from the license holders establishment
that is located in the Township to any of the other license holders
establishments that are located in the Township or in another municipality.
F.
A copy of this article shall be transmitted to the State Treasurer
and to every medical cannabis dispensary within the Township of Rochelle
Park.
