Conditional Use. The following types of cannabis establishments shall be permitted as a conditional use in the I-60 Industrial, Office and Research Zone, subject to the remaining terms and conditions of this section:

Accessory Uses Permitted.

Eligible locations. 1,000 feet or more from any residential zone, municipal park, school or house of worship.

General Standards.

Coordination of Safety and Security Measures. Any applicant for a cannabis establishment shall coordinate with the Chief of Police, or his/her designee, regarding the measures to be taken to ensure the security of the facility and the safety of the public and facility employees. Such measures may include, but are not limited to, facility access controls, surveillance systems, and site lighting consistent with the requirements of state law.

Inspection. Subject to the requirements and limitations of state law, the municipality shall have the reasonable right to inspect the premises of any cannabis establishment to ensure compliance with local ordinances and regulations.

Public Nuisance Declared. Operation of any prohibited or unpermitted cannabis business establishment within the municipality in violation of the provisions of this subsection is hereby declared a public nuisance and shall be abated pursuant to all available remedies.

Enforcement. Violations of the provisions and requirements set forth, or referenced herein, may be enforced in any manner the municipality deems appropriate, including, but not limited to, bringing an appropriate ordinance enforcement action. When an ordinance enforcement action is brought, the general penalty (Section 1-5 et seq.) provisions of the Borough Code, as amended from time to time, shall apply. Each and every day in which a violation shall occur, or continue to exist, shall constitute a separate offense. In addition to any other remedies, the Borough may institute proceedings for injunction, mandamus, abatement, or other appropriate remedies to prevent, enjoin, abate or remove any violations of this subsection. The imposition of a fine or other penalty shall not exempt the violator from compliance with the provisions of this subsection.

Governing Body Approval of Applications. Whenever the Cannabis Regulatory Commission established by the Act (the "Commission") forwards to the municipality any application for initial licensing or renewal of an existing license for any cannabis establishment, or otherwise solicits the position of the municipality on any matter related to cannabis-related activities within the municipality, or upon the request of an applicant for or holder of such license, the governing body shall determine whether the application complies with the municipality's restrictions on the number of cannabis establishments and on their location, manner, or times of operation, and promptly inform the Commission, applicant or holder of a license whether the application complies with same and whether it either approves or denies each application or other request for municipal authorization forwarded to it. Notwithstanding the forgoing, nothing herein shall prohibit any elected or appointed official or employee from expressing their opinions or views on cannabis-related matters in their personal or individual official capacity, or endorsing an applicant for or holder of a license issued by the Commission, provided that such official shall not represent that their opinions or views are those of the municipality unless based on a duly adopted ordinance or resolution of the municipality, or other action of a majority of the governing body.

Transfer Tax Imposed. There is hereby imposed a transfer tax as follows:

User Tax Imposed. In addition to the transfer tax imposed, a user tax, or an equivalent transfer tax rate, is hereby established on any concurrent license holder, as permitted by Section 33 of P.L. 2021, c. 16,[1] 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 herein, from the license holder's establishment that is located in the Borough of Ringwood to any of the other license holder's establishments, whether located in Ringwood or another municipality.

Collection. Every cannabis establishment and/or licensee shall remit transfer taxes and user taxes collected and due and owing on a quarterly basis to the Municipal Chief Financial Officer, along with certified copies of sales receipts and product transfer ledgers or documentation. The dates of tax remission shall be on or before January 2, April 1, July 1 and October 1, or as established by the Chief Financial Officer. Each licensee shall certify to the truth and accuracy of the receipts and product transfer ledgers or documentation and shall remit a return in a form determined by the Chief Financial Officer. The transfer tax or user tax imposed herein shall be collected or paid, and remitted to the Borough of Ringwood by the cannabis establishment from the cannabis establishment purchasing or receiving the cannabis or cannabis item as provided in N.J.S.A. 40:48I-1b(2).

Tax Liability. Every cannabis establishment required to collect a transfer tax or user tax imposed by ordinance pursuant to this section shall be personally liable for the transfer tax or user tax imposed, collected, or required to be collected under this section. In addition, any unpaid balance and interest and penalties accruing thereon shall constitute a lien on the real property on which the cannabis establishment is located, and such lien shall be enforced in the same manner as municipal tax liens.

Delinquent Taxes. All unpaid taxes as required under this subsection shall be subject to the accrual of interest and penalties at rates and penalties set forth and established for delinquent real property taxes within the Borough of Ringwood.

Administration of Transfer Tax. The Chief Financial Officer is charged with the administration and enforcement of the provisions of this subsection and is empowered to prescribe, adopt, promulgate and enforce rules and regulations relating to any matter pertaining to the administration and enforcement of this subsection, including provisions for the reexamination and corrections of declarations and returns, and of payments alleged or found to be incorrect, or as to which an overpayment is claimed or found to have occurred, and to prescribe forms necessary for the administration of this subsection. Should a cannabis establishment fail or refuse to provide adequate information to the Chief Financial Officer to determine the amount of tax due, the Chief Financial Officer may use information provided to the Chief Financial Officer from other sources (i.e., the Commission or Department of Treasury) to determine the amount of tax liability.

Recordkeeping. Taxpayers liable for the transfer tax and user tax are required to keep such records to enable the filing of true and accurate returns, or the tax and such records shall be preserved for a period of not less than three years from the filing date or due date, whichever is later, in order to enable the Chief Financial Officer or any agent designated by him to verify the correctness of the declarations or returns filed. If records are not available in the municipality to support the returns which were filed or which should have been filed, the taxpayer will be required to make them available to the Chief Financial Officer either by producing them at a location in the municipality or by paying for the expenses incurred by the Chief Financial Officer or his agent in traveling to the place where the records are regularly kept.

Confidentiality. The returns filed by taxpayers, and the records and files of the Chief Financial Officer respecting the administration of the transfer tax and user tax, shall be considered confidential and privileged, and neither the municipality nor any employee or agent engaged in the administration thereof or charged with the custody of any such records or files, nor any former officer or employee, nor any person who may have secured information therefrom, shall divulge, disclose, use for their own personal advantage, or examine for any reason, other than a reason necessitated by the performance of official duties, any information obtained from the said records or files or from any examination or inspection of the premises or property of any person. Neither the Chief Financial Officer, nor any employee engaged in such administration or charged with the custody of any such records or files, shall be required to produce any of them for the inspection of any person or for use in any action or proceeding except when the records or files or the facts shown thereby are directly involved in an action or proceeding under the provisions of the State Uniform Tax Procedure Law or of the tax law affected, or where the determination of the action or proceeding will affect the validity or amount of the claim of the municipality under the tax provisions of this subsection.

Audit and Assessment. The Chief Financial Officer may initiate an audit by means of an audit notice. If, as a result of an examination conducted by the Chief Financial Officer, a return has not been filed by a taxpayer or a return is found to be incorrect and transfer taxes are owed, the Chief Financial Officer is authorized to assess and collect any tax due. If no return has been filed and tax is found to be due, the tax actually due may be assessed and collected with or without the formality of obtaining a return from the taxpayer. Deficiency assessments (i.e., where a taxpayer has filed a return but is found to owe additional tax) shall include taxes for up to three years to the date when the deficiency is assessed. Where no return was filed, there shall be no limit to the period of assessment. Failure to cooperate with the audit, or any misrepresentation or fraud committed by the establishment or licensee, shall result in the immediate suspension of the license.