Title 40, Title 40: MUNICIPALITIES AND COUNTIES

40:48-8.43. Pledge or dedication of revenues, moneys or funds held by state treasurer; validity; lien Any pledge or dedication of revenues, moneys or funds held by the State Treasurer made by the county improvement authority by such resolution or by the municipality by such ordin…

40:48-8.44. Eligible municipality defined For purposes of this amendatory and supplementary act, "eligible municipality" means any municipality imposing a tax under an ordinance adopted under this act. L.1979, c. 273, s. 20, eff. Jan. 3, 1980.

40:48-8.45 Definitions. 1. As used in this act: a. "Convention center operating authority" means, in the case of any eligible municipality, the public authority or other governmental entity empowered to operate convention hall and the convention center facilities in the eligible …

40:48-8.46 Promotional fees. 2. There is authorized to be imposed on and collected from hotels and transient accommodations in an eligible municipality, fees for the promotion of tourism, conventions, resorts and casino gaming, if any, in the eligible municipality. L.1991, c.376,…

40:48-8.47. Proceeds from promotional fees 3. Except as provided by P.L.2001, c.221 (C.5:12-173.9 et al.), proceeds from the fees collected in any eligible municipality pursuant to this act shall be paid into a special fund which shall be established and held by the convention ce…

40:48-8.48 Fees adopted by resolution. 4. Fees under this act with respect to any eligible municipality shall be adopted by resolution of the convention center operating authority operating convention center facilities within the eligible municipality. The rate thereof shall be $…

40:48-8.49 Fees; collection, administration. 5. The fees under this act shall be collected and administered by the director, notwithstanding the provisions of any other law to the contrary. In carrying out the provisions of this section, the director shall have all the powers gra…

40:48-9. Appropriations to civil war organizations; purposes Any municipality may make appropriations to a post of the Grand Army of the Republic, and if there be no such post in the municipality it may make appropriations to any camp of Sons of Union Veterans of the Civil War, f…

40:48-9.1. Appropriations for expenses of war price and rationing boards; validation of appropriations made It shall be lawful for any municipality to appropriate moneys for the expenses of any rationing board or local war price and rationing board; such moneys shall be appropria…

40:48-9.10. Snow and ice removal; first aid and emergency or volunteer ambulance or rescue squad association or volunteer fire companies premises The governing body of any municipality may, at the expense of said municipality, remove or provide for the removal of snow and ice fro…

40:48-9.11. Cost of snow and ice removal; option of municipality The cost of the removal of such snow and ice may, at the option of the municipality removing, or providing for the removal of such snow and ice, be additional to any other contribution which said municipality may be…

40:48-9.12. Historic place or site; expenditure of federal aid to preserve or rehabilitate Any municipality may expend public funds received by the municipality under the Housing and Community Development Act of 1974, 42 U.S.C. 5303-5317 (1974), as amended, for, or in aid of, the…

40:48-9.13. Municipality with nuclear-powered electric generating facility; appropriation and grant to county or other municipality The governing body of any municipality wherein is located a nuclear-powered electric generating facility is hereby authorized to appropriate and gra…

40:48-9.14. Appropriations by municipality authorized 2. The governing body of any municipality may annually appropriate funds in support of the Vietnam Veterans' Memorial Foundation in support of the development, construction and maintenance of the Vietnam Veterans' Memorial at …

40:48-9.15 Findings, declarations relative to disaster relief funding programs; authorization of grant programs. 2. a. The Legislature finds and declares that there may be circumstances when it is desirable for municipalities to supplement federal and State disaster relief progra…

40:48-9.4. Contributions to nonprofit corporation operating senior citizens center Any municipality or county may make an annual, voluntary contribution to any nonprofit corporation, which operates a senior citizens' center anywhere in the State, in support of the educational, cu…

40:48-9.4a Annual appropriation to nonprofit organizations for treatment and rehabilitation of certain persons. 1. The governing body of any municipality may appropriate annually to any approved, privately operated, nonprofit organization whose services are nonsectarian, funds fo…

40:48-9.4b. Account of expenditure of funds The governing body of any municipality adopting the provisions of this act may require organizations receiving funds so appropriated by the municipality to fully account for the expenditure of such funds. L.1975, c.141, s.2.

40:48A-1. Acquisition, construction and maintenance of public improvements, works, etc. within grounds of certain camp meeting associations Whenever the lands or grounds owned by and controlled by any camp meeting association heretofore or hereafter incorporated under the laws of…

40:48B-1.1. Definitions The following terms wherever used or referred to in this act shall have the following respective meanings: (1) "Governing body" shall mean the commission, council, board or body, by whatever name it may be known, having charge of the finances of a county o…

40:48B-14. Office of joint municipal tax assessor; establishment 1. The governing bodies of any two or more municipalities may, by substantially similar resolutions duly adopted by each of such governing bodies within six calendar months after the first such resolution is adopted…

40:48B-15. Appointment of joint municipal tax assessor, personnel; apportionment of operating costs 2. The governing bodies of the participating municipalities shall, by agreement, provide for the appointment of a joint municipal tax assessor and other necessary personnel, for th…

40:48B-16. Term; reappointment; removal The office of joint municipal tax assessor shall consist of a tax assessor and such subordinate personnel as may be deemed necessary and proper to perform the assessment function in accordance with law. Any person who may hereafter be appoi…

40:48B-17. Assessors holding office on effective date of this act Any assessor of any municipality which has combined to form an office of joint municipal tax assessor hereunder, and who, on the effective date of this act, held his office or position during good behavior and was …

40:48B-18. Employees deemed employees of municipality having largest apportionment valuation on effective date of act All employees in the office of joint municipal tax assessor shall be deemed to be the employees of the municipality having the largest apportionment valuation det…

40:48B-19. Function of assessor; records The assessment function of the joint municipal tax assessor shall be exercised in the same manner and to the same extent as though it was exercised in each municipality separately, and the tax list and duplicate, property record cards, and…

40:48B-2.1 Joint meeting, regional service agency; powers and authority. 7. a. A joint meeting or regional service agency, both as defined in section 3 of P.L.2007, c.63 (C.40A:65-3), shall be a public body corporate and politic constituting a political subdivision of the State e…

40:48B-20. Termination of joint agreement The joint agreement may be terminated upon the adoption of a resolution to that effect by the governing body of either of the municipalities in the case of a joint assessing office comprising 2 municipalities, or 2/3 of the governing bodi…

40:48B-21. Applicability of Consolidated Municipal Service Act The provisions of the Consolidated Municipal Service Act, P.L. 1952, c. 72 (C. 40:48B-1 et seq.), as amended, shall be applicable to the extent that the same are not inconsistent with the provisions of this act. L.196…

40:48B-4.1. Contracts for joint provision of law enforcement services 3. Whenever the governing bodies of two or more local units enter into a joint contract as provided in P.L.1952, c.72 (C.40:48B-1 et seq.) for the joint operation of law enforcement services within their respec…

40:48B-4.2. Merging of bargaining units 4. Where bargaining units are merged which have contracts negotiated in accordance with the provisions of the "New Jersey Employer-Employee Relations Act," P.L.1941, c.100 (C.34:13A-1 et seq.) in existence, the terms and conditions of the e…

40:48C-1. Imposition of taxes 1. Any municipality having a population in excess of 200,000 hereinafter referred to as "municipality," is hereby authorized and empowered to enact an ordinance or ordinances imposing any of the taxes hereinafter provided for at the rates and in the …

40:48C-1.2 Imposition of tax, surcharge by certain municipalities. 2. Any municipality having a population of less than 125,000, but in excess of 100,000, according to the latest federal decennial census, is hereby authorized and empowered to enact an ordinance imposing the tax, …

40:48C-1.3 Parking tax, surcharge, certain municipalities. 2. Any municipality located in a county of the first class with a population density exceeding 10,000 persons per square mile, according to the latest federal decennial census is hereby authorized and empowered to enact a…

40:48C-1.4 Municipality under rehabilitation and economic recovery, imposition of surcharge. 1. A municipality that has been under rehabilitation and economic recovery pursuant to the "Municipal Rehabilitation and Economic Recovery Act," P.L.2002, c.43 (C.52:27BBB-1 et al.) may a…

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…