118 chapters · 3,549 sections in this title.
N.J.S.A. 40:48F-1 Tax authorized, certain.
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40:48F-1 Tax authorized, certain. 3. The governing body of a municipality, other than a city of the first class or a city of the second class in which the tax authorized under P.L.1981, c.77 (C.40:48E-1 et seq.) is imposed, a city of the fourth class in which the tax authorized u…
N.J.S.A. 40:48F-2 Provisions contained in ordinance.
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40:48F-2 Provisions contained in ordinance. 4. An ordinance imposing a tax adopted pursuant to the provisions of section 3 of P.L.2003, c.114 (C.40:48F-1) shall contain the following provisions: a. All taxes imposed by the ordinance shall be paid by the purchaser; b. A vendor sha…
N.J.S.A. 40:48F-3 Collection of tax.
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40:48F-3 Collection of tax. 5. a. A tax imposed pursuant to a municipal ordinance adopted under the provisions of section 3 of P.L.2003, c.114 (C.40:48F-1) shall be collected on behalf of the municipality by the person collecting the rent from the hotel or transient accommodation…
N.J.S.A. 40:48F-4 Forwarding of tax collected.
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40:48F-4 Forwarding of tax collected. 6. a. A person required to collect a tax imposed pursuant to the provisions of section 3 of P.L.2003, c.114 (C.40:48F-1) shall, on or before the dates required pursuant to section 17 of P.L.1966, c.30 (C.54:32B-17), forward to the Director of…