Title 40, Title 40: MUNICIPALITIES AND COUNTIES

40:48-4.6. Rules and regulations; investigations; access to property, books, records, or documents In order to carry out the purposes of this act, the municipality may make such reasonable rules and regulations as they may deem necessary which shall have the force and effect of l…

40:48-4.7. Appropriations by municipality; application for and receipt of grants from other sources The governing body of any municipality having a population of more than 200,000 and less than 300,000 which enters into such contracts may make appropriations from its own revenue …

40:48-4.8. Exemption from regulation and jurisdiction of board of public utility commissioners Notwithstanding the provisions of any other law of this State to the contrary, contracts for passenger service for senior citizens pursuant to this act and the amount of reduced fares t…

40:48-4.9. Municipalities between 103,000 and 125,000; grants for ambulance or emergency rescue services The governing body of any city of the second class in a county of the second class with a population in excess of 103,000 but below 125,000 according to the 1970 Federal censu…

40:48-5. Private contracts generally When, under any provision of this subtitle, any municipality is authorized to render any service to the public, it may, in lieu of providing and maintaining the equipment necessary for rendering such service at its own expense, contract with a…

40:48-5.1. Contracts with humane societies where no pound established; advertisement unnecessary Whenever in any municipality there shall not be established under municipal authority a public pound for the keeping of stray dogs, cats or other domestic pets, and there shall exist …

40:48-5.10. Amendment of permission granted by municipality to comply with federal regulations Nothing in the act to which this act is a supplement shall be construed to prevent any municipality from amending the terms of any permission heretofore granted to any person in relatio…

40:48-5.11. Right of municipality to grant permission for interconnection of systems in operation prior to June 17, 1971 Nothing in the act to which this act is a supplement shall be construed as preventing any municipality from granting any permission or authorization necessary …

40:48-5.2. Contracts for separation of grades at railroad crossings Every municipality shall have power to enter into and perform contracts with any railroad company for the separation of grades where any railroad crosses any street or highway at grade.

40:48-5.3. Exhibitions of products and industries; poultry or agricultural exhibitions Every municipality shall have power to prepare, maintain and display any exhibition of the products and industries of the municipality, or any poultry or agricultural exhibition, or may contrib…

40:48-5.4. Celebration of public event, anniversary or holiday Every municipality shall have power to provide for the celebration at public expense of any public event, anniversary or holiday.

40:48-5.9. Legislative findings The Legislature hereby finds, determines and declares: a. That P.L.1971, c. 221 was enacted for the purpose of providing an immediate and temporary cessation of the development of the community antenna television industry in this State, so that the…

40:48-5a Contract for collection services between municipality, private entity. 1. The governing body of any municipality may enter into contract with a private agency or firm for the purpose of collecting delinquent fees, fines, costs, surcharges and other penalties or assessmen…

40:48-6. Records kept and business conducted in municipal building; vaults When any municipality maintains a municipal building, or rooms or space for the use and purposes of the municipal government, owned or leased by it, or occupied by virtue of any other permission or authori…

40:48-7. Power of taxation; generally Any municipality may raise by taxation in the method prescribed by law all money necessary to pay for any improvement or property which it is authorized to make or acquire, and to pay the current expenses of maintaining the same, and for the …

40:48-7.1. Tax credit for properties with service charges payable to other municipality Whenever any municipality undertakes the construction and installation of sewerage facilities within the municipality as a general improvement to be paid for by general taxation, rather than b…

40:48-8.15. Retail sales tax in fourth class cities Any city of the fourth class in this State is authorized and empowered to enact an ordinance or ordinances for the purposes of increasing public revenue and to levy and collect taxes upon retail sales, or sale at retail, as defi…

40:48-8.16 Tax act definitions. 2. As used in this act: "Retail sale" or "sale at retail" means and includes: (1) Any sale in the ordinary course of business for consumption of whiskey, beer or other alcoholic beverages by the drink in restaurants, cafes, bars, hotels and other s…

40:48-8.16a. Definitions As used in this act: a. "Convention hall" means a convention hall facility provided by a county improvement authority pursuant to the provisions of subsection (a) of section 11 of P.L.1960, c. 183 (C. 40:37A-54(a)), and shall include all facilities, inclu…

40:48-8.17. Maximum tax rates Any such ordinance may impose such tax at a rate not to exceed 3% from July 1, 1981 through December 31, 1981; and at a rate not to exceed 7% from January 1, 1982 through August 31, 1982; and at a rate not to exceed 9% on and after September 1, 1982;…

40:48-8.18. Exemptions from sales tax No such tax sale shall be imposed: (a) upon any isolated transaction not made in the ordinary course of repeated and successive transactions of a like character; (b) upon sales by any State use industry or any sales by any governmental agency…

40:48-8.19. Collection of sales tax; penalties Such ordinance shall provide for the collection of such tax by an officer of such municipality who shall be designated in such ordinance; shall provide methods for enforcement; and may provide penalties for the violation of any of th…

40:48-8.20. Ordinance; provisions required Every ordinance imposing a tax under the authority of this act shall contain the following provisions: (a) all taxes imposed by such ordinance shall be paid by the purchaser; (b) no vendor shall assume or absorb any tax imposed by such o…

40:48-8.21. Disposition of sales taxes All revenues collected under any such ordinance by the Director of the Division of Taxation pursuant to section 1 of P.L.1980, c. 60 (C. 54:32B-24.1) shall be apportioned according to the following schedule: (a) Through June 30, 1981, all su…

40:48-8.21a. Convention hall facility; operating deficiency; payment from tax revenues; limitations; conditions Notwithstanding the provisions of P.L.1981, c. 461 (C. 40:48-8.16a et al.), the State Treasurer may apply an amount not to exceed 1/6 of the revenues collected by the S…

40:48-8.22. Territorial limits of sales tax Any tax imposed under the authority of any such ordinance shall have application only within the territorial limits of such municipality and shall be in addition to all other taxes and excises. L.1947, c. 71, p. 434, s. 8, eff. April 19…

40:48-8.23. Sales originating or consummated outside city No such tax shall be imposed on any sale or transaction originating or consummated, or both, outside such municipality, notwithstanding that some act be necessarily performed with respect to such sale or transaction within…

40:48-8.24. Nonresidents No such tax shall be imposed on a nonresident of such municipality or on account of any sale or transaction by or with a nonresident of such municipality, except when imposed without discrimination as between residents and nonresidents on account of tangi…

40:48-8.25. Referendum Any ordinance adopted pursuant to the provisions of this act shall, before the same becomes operative, be submitted by the governing body of the municipality to the electors thereof at any general election, at any primary election, or at a special municipal…

40:48-8.25a. Ordinance to adopt provisions of this amendatory and supplementary act; referendum not necessary In any municipality in which the provisions of the act of which this act is amendatory and supplementary is presently operative pursuant to an ordinance and referendum th…

40:48-8.25b. Ordinance and referendum adopting provisions of act; approval by voters In any municipality in which the provisions of P.L.1947, c. 71 (C. 40:48-8.15 et seq.) are presently operative pursuant to an ordinance and referendum thereon approving the same heretofore adopte…

40:48-8.26. Ballots for referendum election The ballots to be used at such election shall be in substantially the following form: "To vote upon the public question printed below, if in favor thereof mark a cross ( x ) or plus (+) in the square at the left of the word YES, and if …

40:48-8.27. Duration of sales tax ordinance If a majority of the qualified electors voting on the proposed ordinance shall vote in favor thereof, such ordinance shall thereupon become a valid and binding ordinance of the municipality. Any such ordinance shall continue in force an…

40:48-8.28. Cost of referendum election If the ordinance so submitted shall be adopted by the voters of the municipality, the cost of such election shall be paid from the first revenues obtained under such ordinance. Should, however, the ordinance be rejected, the cost of such el…

40:48-8.29. Ordinance operative without referendum; validity of ordinance to protect bondholders In any municipality in which the provisions of the act of which this act is amendatory and supplementary are presently operative pursuant to an ordinance and referendum thereon approv…

40:48-8.29a. Ordinances; adoption of supplementary act; operative without voter approval; covenant not to reduce or repeal tax In any municipality in which the provisions of P.L.1947, c. 71 (C. 40:48-8.15 et seq.) are presently operative pursuant to an ordinance and referendum th…

40:48-8.30. Fund for repository of moneys paid to state treasurer There is created a fund to be held by the State Treasurer, but not to exist in the State Treasury, to be the repository for moneys paid to the State Treasurer pursuant to this act and disbursed as provided herein. …

40:48-8.30a. Use of revenues a. Beginning July 1, 1981, and until such time as the conditions set forth in subsection b. of this section are met, the revenues deposited by the State Treasurer in the fund created in section 5 of P.L.1979, c. 273 (C. 40:48-8.30), shall be applied f…

40:48-8.31. Deposit of revenues; dedication and pledge In the fiscal year beginning on July 1, 1981 and such fiscal year thereafter, the State Treasurer shall deposit the revenues to be paid in the fund created herein which shall be held and disbursed in such amounts as may be ne…

40:48-8.32. Deposit of revenues in fund; disposition Beginning July 1, 1981, the revenues paid over to the State Treasurer pursuant to the provisions of section 3 of this amendatory and supplementary act shall be deposited in the fund created in section 5 of this amendatory and s…

40:48-8.33. Issuance of notes or bonds for authorized facility in eligible municipality or revolving fund by county improvement authority; review and approval by local finance board; filing; conditions; report on tax revenues (a) Prior to the adoption of any resolution of a count…

40:48-8.33a. Bonds, notes, or lease for convention hall facility; report after issuance; notice to director of division of local government services; certification; payment a. Within 30 days after the issuance of any bonds or notes for, or the execution of a lease in connection w…

40:48-8.34. Resolution of county improvement authority; certification by endorsement by director of division of local government services At any time within 1 year after an approval by the Local Finance Board pursuant to section 8 of P.L.1979, c. 273 (C. 40:48-8.34) with respect …

40:48-8.35. Approval and resolution; submission to state treasurer A copy of the approval of the Local Finance Board referred to in section 8 of this amendatory and supplementary act and a copy of the resolution referred to in section 9 of this amendatory and supplementary act, b…

40:48-8.36. Application for change in maturity schedule of bonds If the county improvement authority shall determine by resolution that the maturity schedule for bonds entitled to the benefits of this amendatory and supplementary act, other than the maturity schedule approved by …

40:48-8.37. Recitals in bonds and notes; limitation on maturity All of such bonds or notes when issued shall contain a recital to the effect that they are issued pursuant to the "county improvement authorities law" (P.L.1960, c. 183) as amended and are entitled to the benefits of…