This chapter is enacted in accordance with the provisions of the "New Jersey Cannabis Regulatory, Enforcement Assistance, and Marketplace Modernization Act" (P.L. 2021, c. 16) (the "Act"), and the regulations promulgated by the Cannabis Regulatory Commission ("CRC"), N.J.A.C. 17:30-1.1 et seq.

The purpose of this chapter is to regulate the establishment and operation of cannabis business in the Township of Greenwich and to specify the conditions and limitations applicable thereto.

All municipal approvals issued and all proceedings under this chapter shall be in accordance with the Act, and all other applicable laws of the State of New Jersey.

The provisions and standards set forth in this chapter are subject to the enabling authority of the State of New Jersey, by and through the CRC, and are subject to compliance with all statutes and/or regulations promulgated and adopted by the State of New Jersey or its agencies.

If any provision of this chapter is inconsistent with the statutes and/or regulations of the State of New Jersey or its agencies, the State statutes and/or regulations shall prevail.

Class 5 Cannabis Retailer: Not more than 1.

A new license shall be effective upon its issuance. If issued after January 1, then the license shall be in effect for its initial term until December 31 of the following calendar year.

All cannabis businesses operating in the Township shall be subject to the following transfer tax on the sale of cannabis or cannabis related items:

The transfer tax imposed pursuant to this section shall be in addition to any other tax or fee imposed pursuant to statute or local ordinance or resolution by any governmental entity with regard to cannabis.

Any transaction for which the transfer tax is imposed 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 shall be collected or paid, and remitted to the Township by the cannabis business purchasing or receiving the cannabis or cannabis item. The transfer 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.

Any concurrent license holder operating more than one cannabis business shall be subject to a 2% user tax. 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 Subsection, 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 in another municipality.

The user tax shall be in addition to any other tax or fee imposed pursuant to statute or local ordinance or resolution by any governmental entity with regard to cannabis. Any transaction for which the user tax is imposed, is exempt from the tax imposed under the Sales and Use Tax Act, N.J.S.A. 54:32B-1 et seq.

The 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.

Every cannabis establishment required to collect the transfer and user taxes imposed by this chapter shall be personally liable for the transfer and user tax imposed, collected, or required by this chapter and the Act.

Any cannabis establishment collecting a transfer tax or user tax shall have the same right with respect to collecting the tax from another cannabis establishment or the consumer as if the tax was a part of the sale and payable at the same time. With respect to non-payment of the transfer tax or user tax by the cannabis establishment or consumer, as if the tax was part of the purchase price of the cannabis or cannabis item and payable at the same time, provided that the Township's chief financial officer is joined as a party in any action or proceeding brought to collect the transfer tax or user tax.

No cannabis establishment required to collect the transfer and user taxes imposed by this chapter 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.

All revenues collected from the transfer tax and user tax imposed pursuant to this chapter shall be remitted to the Township's chief financial officer on a monthly basis.

The chief financial officer shall enforce the payment of delinquent taxes or transfer fees imposed by this chapter in the same manner as provided for municipal real property taxes.

In the event that the transfer tax or user tax imposed by this chapter is not paid as and 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 Township 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, except the lien of Township taxes, and shall be on a parity with and deemed equal to the Township lien on the parcel for unpaid property taxes due and owing in the same year.

The Township shall file in the office of its tax collector a statement showing the amount and due date of the unpaid balance of cannabis taxes 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.

No licensed cannabis establishment operating in the Township shall be permitted to renew a license issued pursuant to this chapter should any transfer or user tax imposed hereunder be delinquent.