Title 40, Title 40: MUNICIPALITIES AND COUNTIES

40:48C-1.5 City of second class located in certain counties; imposition of surcharge. 2. A municipality that is a city of the second class, that is located in a county of the second class, that has a population greater than 65,000 and a population density exceeding 10,000 persons…

40:48C-1.6 Surcharges imposed; use by municipality. 3. An ordinance adopted by a municipality pursuant to section 1 or 2 of P.L.2013, c.284 (C.40:48C-1.4 or C.40:48C-1.5) shall impose in any such municipality a surcharge of seven percent on fees for parking, garaging, or storing …

40:48C-1.7 Imposition of mass transit access parking tax. 1. a. Any municipality with a population of 100,000 or greater according to the most recent American Community Survey five-year estimate by the United States Census Bureau may adopt an ordinance imposing a mass transit acc…

40:48C-1.8 Acceptance of credit cards. 2. Any municipality authorized to impose a parking tax or surcharge pursuant to section 3 of P.L.2013, c.284 (C.40:48C-1.6), section 1 of P.L.2019, c.289 (C.40:48C-1.7), or section 6 of P.L.1970, c.326 (C.40:48C-6) may by ordinance require t…

40:48C-14. Definitions; employer; payroll As used in this article: "Employer" means any individual, corporation, company, association, society, firm, partnership, joint stock company, trust, estate, or foundation standing in the position of employer in an employer-employee relati…

40:48C-15 Collection of employer payroll tax by municipality. 15. a. Any municipality may, by ordinance, impose and collect an employer payroll tax for general municipal purposes of the municipality, or for the purposes set forth in subsection d. of this section, at a rate of up …

40:48C-16 Ordinance; contents. 16. Any ordinance adopted pursuant to this article shall: a. Require each employer to report his payroll for the preceding calendar quarter to an officer of the municipality designated therein to receive the same and to collect the tax together with…

40:48C-17. Exemption of non-profit corporations or associations Any ordinance adopted pursuant to this article may, notwithstanding the definition of "employer" in section 2 of this act, provide that the term employer shall not include corporations or associations organized not f…

40:48C-18. Liability of employer to only one municipality a. No employer shall be obligated to report and pay an employer payroll tax, or any interest, penalty, or costs with respect thereto, to more than one municipality with respect to remuneration paid to an employee for servi…

40:48C-2. Short title 2. This act shall be known and may be cited as the "Local Tax Authorization Act." L.1970,c.326,s.2; amended 1981,c.507,s.1.

40:48C-3. Definitions As used in this article: (a) "alcoholic beverages" means liquors, wines, sparkling wines, and vermouth; (b) "liquors" means all distilled or rectified spirits, alcohol, brandy, whisky, rum, gin and all similar distilled alcoholic beverages including all dilu…

40:48C-34. Ordinances; contents; payment to municipality; use of funds; effective date of imposition of tax a. Every ordinance imposing a tax pursuant to this act shall provide methods for reporting taxes due and providing for the collection thereof. All taxes pursuant to any suc…

40:48C-35. Tax as debt of taxpayer; action for collection; limitation of action The taxes, interest and penalties imposed by any ordinance adopted pursuant to this act from the time the same shall be due shall be a debt of the taxpayer by whom payable to the municipality, recover…

40:48C-36. Issuance of certificate of indebtedness 36. As an additional remedy, the chief fiscal officer of the municipality adopting any ordinance hereunder may issue a certificate to the clerk of the Superior Court that any person is indebted under such ordinance in an amount a…

40:48C-37. Interest and penalties on unpaid tax Except as otherwise provided in Articles 4 and 7 of this act, any ordinance adopted pursuant to this act shall provide that if for any reason the tax is not paid when due, interest at a rate of 12% per annum on the amount of said ta…

40:48C-38. Appeal of determination of liability Any aggrieved taxpayer may appeal any decision, order, finding, assessment or action of the chief fiscal officer of any municipality adopting an ordinance hereunder to the tax court in accordance with the provisions of the State Tax…

40:48C-39. Failure to make report or allow inspection; failure to disclose amount due a. Any person who fails, neglects or refuses to make any report required by an ordinance adopted pursuant to this act, any person who refuses to permit an officer or agent designated by the muni…

40:48C-4. Authorization; rate Any municipality is hereby authorized and empowered to enact an ordinance imposing the following taxes at the rates indicated on alcoholic beverages sold for consumption on the premises where sold within such municipality: (a) a tax on liquor--at the…

40:48C-40. Copy of ordinance to state officers The clerk of any municipality adopting an ordinance pursuant to this act shall, immediately following the adoption of the ordinance or any amendment thereof, forward a copy thereof to the Director of the Division of Local Finance in …

40:48C-40.1 Tax information to designated municipal officer for limited purposes. 5. The Director of the Division of Taxation in the Department of the Treasury shall furnish employer-provided wage and tax withholding information contained in tax reports or returns filed pursuant …

40:48C-41. Tax exemption; religious, charitable or educational institutions or organizations No tax shall be imposed under any ordinance adopted pursuant to articles 2 through 8 of the "Local Tax Authorization Act of 1970" (C. 40:48C-1 et seq.) with respect to transactions of any…

40:48C-42. Inapplicability of exemption for parking taxes to certain State entities 3. Without limiting the applicability of the "Local Tax Authorization Act," P.L.1970, c.326 (C.40:48C-1 et seq.), the exemption provided in section 7 of P.L.1972, c.201 (C.40:48C-41) to parking ta…

40:48C-5. Alcoholic beverage tax 5. No tax shall be imposed under any ordinance adopted pursuant to this article with respect to alcoholic beverages delivered to a taxpayer on or after January 1, 1996. L.1970,c.326,s.5; amended 1972,c.201,s.1; 1973,c.246,s.1; 1974,c.188,s.1; 1975…

40:48C-6 Parking tax; special event parking tax surcharge. 6. a. Any municipality is hereby authorized and empowered to enact an ordinance imposing in any such municipality a tax, not to exceed 15%, on fees for parking, garaging, or storing of motor vehicles, other than parking i…

40:48C-7 Collection of taxes, surcharges, liability of collector; payment to municipality. 7. a. All taxes imposed by the ordinances authorized pursuant to section 3 of P.L.2013, c.284 (C.40:48C-1.6), section 1 of P.L.2019, c.289 (C.40:48C-1.7), or section 6 of P.L.1970, c.326 (C…