Title 40, Title 40: MUNICIPALITIES AND COUNTIES

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…

40:48E-1. Short title This act shall be known and may be cited as the "Hotel Occupancy Tax Act." L.1981, c. 77, s. 1.

40:48E-2 Definitions. 2. As used in this act "hotel" means a building or portion of a building which is regularly used and kept open as such for the lodging of guests. "Hotel" includes an apartment hotel, a motel, inn, and rooming or boarding house or club, whether or not meals a…

40:48E-3 Additional tax may be imposed. 3. The governing body of any city of the first class or the governing body of any city of the second class in which there is located a terminal of an international airport may make, amend, repeal and enforce an ordinance imposing in the cit…

40:48E-4 Collection of tax. 4. a. The tax shall be collected on behalf of the city by the person collecting the use or occupancy charge from the hotel or transient accommodation customer. b. Every person required to collect any tax imposed by the ordinance shall be personally lia…

40:48E-5 Hotel owners, tax payments; calculation, refund. 5. a. Except as provided in subsection e. of this section, for any calendar year, the owner of a hotel shall be required to pay the greater of the real property tax (defined to be the payment of ad valorem taxes or payment…

40:48E-6. Tax in addition to sales and use tax The tax imposed hereunder shall be in addition to the tax imposed by the "Sales and Use Tax Act" (P.L.1966, c. 30, C. 54:32B-1 et seq.). L.1981, c. 77, s. 6.

40:48E-7 Surcharge on hotel occupancies, certain municipalities, funding fire services. 1. a. A surcharge at the rate of $3 per day shall be imposed for every occupancy of a room or rooms in a hotel that is subject to taxation pursuant to subsection (d) of section 3 of P.L.1996, …

40:48E-8 Surcharge collected to be appropriated to relevant municipality, dedicated fire services trust fund. 2. Subject to the approval of the Director of the Division of Budget and Accounting in the Department of the Treasury, the amounts collected and administered, pursuant to…

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…

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…

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…

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…

40:48F-5 Collection, administration of tax. 7. a. The Director of the Division of Taxation shall collect and administer any tax imposed pursuant to the provisions of section 3 of P.L.2003, c.114 (C.40:48F-1). In carrying out the provisions of this section, the director shall have…

40:48F-6 Written notification of nonpayment of taxes; actions of municipality. 3. a. The State Treasurer shall annually provide to a municipality that has adopted an ordinance imposing the tax pursuant to section 3 of P.L.2003, c.114 (C.40:48F-1) written notification of nonpaymen…

40:48F-7 Rules, regulations. 4. The State Treasurer shall promulgate such rules and regulations necessary to effectuate the provisions of P.L.2010, c.55 (C.40:48F-6 et al.) not later than the first day of the fourth full month next following enactment thereof. L.2010, c.55, s.4.

40:48G-1 Definitions relative to surcharge on admission charges at certain major places of amusement; authorization, contents of ordinance. 1. a. As used in this section: "admission charge" means the amount paid for admission, including any service charge and any charge for enter…

40:48G-2 Definitions. 28. a. As used in this section: "Admission charge" means the amount paid for admission, including any service charge and any charge for entertainment at a place of amusement, including but not limited to a dramatic or musical arts admission charge as defined…

40:48H-1 Tax on motor vehicle rentals to finance redevelopment activities. 19. The Legislature finds that there exist in certain municipalities certain industrial, port, and airport areas which warrant redevelopment but do not presently generate adequate funding sources with whic…

40:48H-2 Municipalities permitted to impose tax on rental of motor vehicles; definitions. 20. a. A municipality having a population in excess of 100,000 and within which is located a commercial airport which provides for a minimum of 10 regularly scheduled commercial airplane fli…

40:48H-3 Tax proceeds anticipated as dedicated revenues; appropriation. 21. a. All tax proceeds required to be collected by the municipality pursuant to sections 19 through 27 of P.L.2009, c.90 (C.40:48H-1 et seq.) shall be anticipated as dedicated revenues and appropriated to su…

40:48H-4 Noncompliance; disorderly person. 22. a. Any person having the obligation to collect any tax imposed under sections 19 through 27 of P.L.2009, c.90 (C.40:48H-1 et seq.) who fails, neglects, or refuses to make any report required by the Director of the Division of Taxatio…

40:48H-5 Assignment of proceeds to trustee. 23. An ordinance imposing a tax pursuant to sections 19 through 27 of P.L.2009, c.90 (C.40:48H-1 et seq.) may authorize the municipality to assign all or any portion or percentage of the proceeds thereof directly to the trustee for any …

40:48H-6 Issuance of bonds. 24. a. A municipality that has imposed a tax pursuant to section 20 of P.L.2009, c.90 (C.40:48H-2) may issue bonds to finance eligible purposes listed in subsection b. of section 20 of P.L.2009, c.90 (C.40:48H-2), in accordance with provisions governin…

40:48H-7 Bond proceeds, certain, exempt from taxation. 25. All bonds issued pursuant to section 24 of P.L.2009, c.90 (C.40:48H-6) are hereby declared to be issued by a political subdivision of this State and for an essential public and governmental purpose and the bonds, and the …

40:48H-8 Covenant of State with bondholders. 26. The State of New Jersey does hereby pledge to, and covenant and agree with, the holders of any bonds issued pursuant to section 24 of P.L.2009, c.90 (C.40:48H-6) that the State will not limit or alter the terms of any agreement, or…

40:48H-9 Bonds, notes, obligations presumed fully authorized. 27. After issuance, pursuant to sections 19 through 26 of P.L.2009, c.90 (C.40:48H-1 et seq.), all bonds, notes, or other obligations shall be conclusively presumed to be fully authorized and issued by all courts and o…

40:48I-1 Optional local cannabis transfer tax and user tax. 40. Optional Local Cannabis Transfer Tax and User Tax. a. (1) A municipality may adopt an ordinance imposing a transfer tax on the sale of cannabis or cannabis items by a cannabis establishment or a holder of a plenary w…

40:48J-1 Assessment of community service contribution for certain tax exempt property owners; definitions. 1. a. (1) The owner of property used as a hospital or a satellite emergency care facility, which is exempt from taxation pursuant to section 3 of P.L.2021, c.17 (C.54:4-3.6j…

40:48J-2 Nonprofit Hospital Community Service Contribution Study Commission. 2. a. There is established, in but not of the Department of Health, a commission to be known as the Nonprofit Hospital Community Service Contribution Study Commission. The commission shall consist of ten…

40:48K-1 Findings, declarations. 1. The Legislature finds and declares: a. Commercial real property is a critically important component of a municipality's property tax base. b. A flourishing downtown or commercial area provides not only a stable property tax base for a municipal…

40:48K-2 Definitions. 2. a. As used in this section: "Operator" means a private entity designated by a municipality to operate a property tax reward program. "Participating business" means a business which has agreed to provide rewards to participating customers. "Participating c…

40:48K-3 Report of irregularity. 4. The governing body of a municipality in which a rewards program has been authorized pursuant to section 2 of P.L.2021, c.99 (C.40:48K-2) shall report any irregularity, financial or otherwise, that it believes has occurred in the operator's admi…

40:48K-4 Rules, regulations. 5. The Director of the Division of Local Government Services in the Department of Community Affairs, in consultation with the Director of the Division of Consumer Affairs in the Department of Law and Public Safety, shall promulgate, pursuant to the "A…

40:49-1. "Ordinance" and "resolution" defined The term "ordinance" when used in this subtitle means and includes any act or regulation of the governing body of any municipality required to be reduced to writing and read at more than one meeting thereof and published. The term "re…

40:49-10. Time of election; special election; ballot Any proposition submitted to the voters of any municipality under the provisions of section 40:49-9 or of section 40:49-27 of this title shall be voted upon at the next general election held in the municipality at least thirty …

40:49-11. Result of election; resolution; publication The governing body shall adopt a resolution declaring the result of the election, which resolution shall be published once in the manner provided above for the notice of election. No action, suit or proceeding to contest the v…