reglab/housing_qa huggingface dataset:
NJ Rev Stat § 40:48-7 (2021)
2021 New Jersey Revised Statutes|Title 40 - Municipalities and Counties|Section 40:48-7 - Power of taxation; generally

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 execution and performance of any power or authority given to the municipality, or any governing body thereof, and to pay the principal of and interest upon all obligations and debts of the municipality.
NJ Rev Stat § 40:48-7.1 (2021)
2021 New Jersey Revised Statutes|Title 40 - Municipalities and Counties|Section 40:48-7.1 - Tax credit for properties with service charges payable to other municipality

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 by special assessments levied against the real property benefited thereby, and there exists within the municipality certain tracts or parcels of real property which are connected to a sanitary sewerage system for which service charges are paid to another municipality and that system will not be serviced by such facilities, the governing body of the municipality constructing and installing such facilities may, by ordinance, provide for the granting of a tax credit to be applied against the real property tax annually assessed against such tracts or parcels of real property. The tax credit shall be expressed as a percentage of that portion of the tax assessed against such tracts or parcels of real property which represent assessments for the construction, operation and maintenance of the sewerage facilities to be constructed and installed by the municipality. Such percentage shall be in such amount as the governing body shall deem to be equitable and just but in no event in excess of 100% of the amount of the taxes so assessed. L.1977, c. 56, s. 1, eff. April 13, 1977.
NJ Rev Stat § 40:48-8.15 (2021)
2021 New Jersey Revised Statutes|Title 40 - Municipalities and Counties|Section 40:48-8.15 - Retail sales tax in fourth class cities

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 defined in this act, and to devote the proceeds from such sales to municipal purposes as herein defined. L.1947, c. 71, p. 431, s. 1, eff. April 19, 1947.
NJ Rev Stat § 40:48-8.16a (2021)
2021 New Jersey Revised Statutes|Title 40 - Municipalities and Counties|Section 40:48-8.16a - Definitions

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, including commercial, office, community service and parking facilities, and facilities constructed for the accommodation and entertainment of tourists and visitors, constructed in conjunction with the convention hall and forming reasonable appurtenances thereto; b. "Development fund" means the fund created pursuant to subsection b. of section 5 of this act (C. 40:48-8.30a), that shall be established only in the event that a convention hall facility is constructed in the manner prescribed in this act; c. "Luxury tax fund" means the fund created by the State Treasurer pursuant to section 5 of P.L.1979, c. 273 (C. 40:48-8.30) into which revenues collected under the provisions of this act shall be deposited, and used for the purposes prescribed; and d. "Revolving fund" means a separate fund for the conduct of activities designed to increase housing opportunities for low and moderate income families located in eligible municipalities, to be established and administered by a county improvement authority pursuant to subsection a. of section 5 of this act (C. 40:48-8.30a), and section 26 of P.L.1979, c. 275 (C. 40:37A-131). L.1981, c. 461, s. 1, eff. Jan. 8, 1982.
NJ Rev Stat § 40:48-8.17 (2021)
2021 New Jersey Revised Statutes|Title 40 - Municipalities and Counties|Section 40:48-8.17 - Maximum tax rates

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; except that the sale of alcoholic beverages shall continue to be taxed under subsection (1) of section 2 of P.L.1947, c. 71 (C. 40:48-8.16) at a rate not to exceed 3% on and after January 1, 1982. L.1947, c. 71, p. 432, s. 3, eff. April 19, 1947. Amended by L.1968, c. 117, s. 1, eff. June 25, 1968; L.1979, c. 273, s. 2, eff. Jan. 3, 1980; L.1981, c. 461, s. 2, eff. Jan. 8, 1982; L.1982, c. 125, s. 1, eff. Sept. 2, 1982.
NJ Rev Stat § 40:48-8.18 (2021)
2021 New Jersey Revised Statutes|Title 40 - Municipalities and Counties|Section 40:48-8.18 - Exemptions from sales tax

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 in this State to any other governmental agency in this State; (c) upon any sale to or by the State or any county, municipality, school district, or other political subdivision thereof; (d) upon any sales which this State is prohibited from taxing under the Constitution and laws of the United States of America; (e) upon sales or charges made by any church or bona fide purely charitable association not conducted for profit. L.1947, c. 71, p. 432, s. 4, eff. April 19, 1947.
NJ Rev Stat § 40:48-8.19 (2021)
2021 New Jersey Revised Statutes|Title 40 - Municipalities and Counties|Section 40:48-8.19 - Collection of sales tax; penalties

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 the provisions of such ordinance. L.1947, c. 71, p. 433, s. 5, eff. April 19, 1947.
NJ Rev Stat § 40:48-8.20 (2021)
2021 New Jersey Revised Statutes|Title 40 - Municipalities and Counties|Section 40:48-8.20 - Ordinance; provisions required

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 ordinance; (c) no vendor shall in any manner advertise or in any manner represent that any tax imposed by such ordinance will be assumed or absorbed by him; (d) each such assumption or absorption by any vendor of any such tax shall be deemed a separate offense and each such representation and each such advertisement by any vendor, each day the same shall continue, shall be deemed a separate offense; (e) penalties, as fixed in such ordinance, for violation of the foregoing provisions. L.1947, c. 71, p. 433, s. 6, eff. April 19, 1947.
NJ Rev Stat § 40:48-8.21 (2021)
2021 New Jersey Revised Statutes|Title 40 - Municipalities and Counties|Section 40:48-8.21 - Disposition of sales taxes

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 such revenues shall be deposited in the general fund of the municipality and may be used for general municipal purposes, including the reduction and liquidation of bonded indebtedness, the payment of salaries, construction, reconstruction, maintenance and repair of municipal buildings, installations and properties, and for such other purposes as may be provided by existing ordinances or ordinances hereafter enacted for general municipal purposes; (b) For revenues collected during the period from July 1, 1981 through February 28, 1982, 66 2/3 % of such revenues shall be paid to the municipality and deposited and used as provided in subsection (a) of this section and 33 1/3 % of such revenues shall be retained by the State Treasurer for deposit in the fund established pursuant to the provisions of section 5 of P.L.1979, c. 273 (C. 40:48-8.30), to be used and distributed according to the terms herein provided; (c) For revenues collected during the period from March 1, 1982 through June 30, 1982, 2/7 of such revenues shall be paid to the municipality and deposited and used as provided in subsection (a) of this section, and 5/7 of such revenues shall be retained by the State Treasurer for deposit in the fund established pursuant to section 5 of P.L.1979, c. 273 (C. 40:48-8.30) and be distributed according to the terms of this act; (d) For revenues collected during the period from July 1, 1982 through August 31, 1982, all such revenues shall be retained by the State Treasurer for deposit in the fund established pursuant to section 5 of P.L.1979, c. 273 (C. 40:48-8.30) and distributed according to the terms of P.L.1981, c. 461 (C. 40:48-8.16a et al.); (e) For revenues collected during the period from September 1, 1982 through December 31, 1982, 2/9 of such revenues shall be paid to the municipality and deposited and used as provided in subsection (a) of this section, and 7/9 of such revenues shall be retained by the State Treasurer for deposit in the fund established pursuant to section 5 of P.L.1979, c. 273 (C. 40:48-8.30) and be distributed according to the terms of P.L.1981, c. 461 (C. 40:48-8.16a et al.); (f) On and after January 1, 1983, all such revenues shall be retained by the State Treasurer for deposit in the fund established pursuant to section 5 of P.L.1979, c. 273 (C. 40:48-8.30) and distributed according to the terms herein provided. L.1947, c. 71, p. 433, s. 7, eff. April 19, 1947. Amended by L.1979, c. 273, s. 3, eff. Jan. 3, 1980; L.1981, c. 461, s. 4, eff. Jan. 8, 1982; L.1982, c. 10, s. 1, eff. March 11, 1982; L.1982, c. 125, s. 3, eff. Sept. 2, 1982.
NJ Rev Stat § 40:48-8.21a (2021)
2021 New Jersey Revised Statutes|Title 40 - Municipalities and Counties|Section 40:48-8.21a - Convention hall facility; operating deficiency; payment from tax revenues; limitations; conditions

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 State Treasurer pursuant to P.L.1947, c. 71 (C. 40:48-8.15 et seq.) on or after January 1, 1983, to the payment of any deficiency between the operating expense budget and the anticipated operating revenues available for the operation of a convention hall facility located in a municipality which has adopted an ordinance pursuant to P.L.1947, c. 71. The payment shall be made upon the approval by the State Treasurer of an application therefor by the county improvement authority or other public agency operating the facility. The State Treasurer shall limit the amount of payment to be made under this section, if such limitation is necessary to ensure the payment of principal and interest on any bonds or other obligations issued by, or any lease payments of, the county improvement authority with respect to that facility. The State Treasurer may, in approving an application pursuant to this section, attach such conditions thereto, including the reduction or limitation of items included in the operating expense budget of the facility, as the State Treasurer shall deem appropriate. The State Treasurer may promulgate such rules and regulations as may be necessary to effectuate the provisions of this section. L.1982, c. 125, s. 4, eff. Sept. 2, 1982.
NJ Rev Stat § 40:48-8.22 (2021)
2021 New Jersey Revised Statutes|Title 40 - Municipalities and Counties|Section 40:48-8.22 - Territorial limits of sales tax

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, 1947.
NJ Rev Stat § 40:48-8.23 (2021)
2021 New Jersey Revised Statutes|Title 40 - Municipalities and Counties|Section 40:48-8.23 - Sales originating or consummated outside city

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 such municipality. L.1947, c. 71, p. 434, s. 9, eff. April 19, 1947.
NJ Rev Stat § 40:48-8.24 (2021)
2021 New Jersey Revised Statutes|Title 40 - Municipalities and Counties|Section 40:48-8.24 - Nonresidents

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 tangible property actually located in such municipality, or service actually rendered in such municipality or on account of transfers, retail sales or other transactions actually made or consummated within such municipality by a nonresident while within such municipality. L.1947, c. 71, p. 434, s. 10, eff. April 19, 1947.
NJ Rev Stat § 40:48-8.25 (2021)
2021 New Jersey Revised Statutes|Title 40 - Municipalities and Counties|Section 40:48-8.25 - Referendum

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 election held for that purpose. Such ordinance shall provide for and fix the time of the holding of such election, of which the municipal clerk shall give notice by causing the same to be published in a newspaper or newspapers circulating in such municipality. The municipal clerk shall likewise prepare the ballots for use in said election. Such election shall be conducted by the respective district boards of registry and election in such municipality, and the canvass and return thereof shall be made in the same manner and subject to the same election procedure now governing general or special elections. L.1947, c. 71, p. 434, s. 11, eff. April 19, 1947.
NJ Rev Stat § 40:48-8.25a (2021)
2021 New Jersey Revised Statutes|Title 40 - Municipalities and Counties|Section 40:48-8.25a - Ordinance to adopt provisions of this amendatory and supplementary act; referendum not necessary

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 thereon approving the same heretofore adopted and held in accordance with the provisions of said act, any ordinance to adopt the provisions of this amendatory and supplementary act shall, upon adoption, become operative within the municipality without any requirement to submit the same to the voters for their approval or disapproval. L.1968, c. 117, s. 2, eff. June 25, 1968.
NJ Rev Stat § 40:48-8.25b (2021)
2021 New Jersey Revised Statutes|Title 40 - Municipalities and Counties|Section 40:48-8.25b - Ordinance and referendum adopting provisions of act; approval by voters

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 adopted and held in accordance with the provisions of that act, any ordinance to adopt the provisions of this amendatory and supplementary act shall, upon adoption, become operative within the municipality without any requirement to submit the same to the voters for their approval or disapproval. Such municipality may also provide and covenant by ordinance that the ordinance authorizing such tax will not be amended so as to repeal or reduce such tax while bonds entitled to the benefits of this amendatory and supplementary act are outstanding with the holders of such bonds, unless the resolution authorizing such bonds shall provide otherwise. Such covenant shall constitute a valid and legally binding contract between such municipality and such holders. L.1982, c. 125, s. 2, eff. Sept. 2, 1982.
NJ Rev Stat § 40:48-8.26 (2021)
2021 New Jersey Revised Statutes|Title 40 - Municipalities and Counties|Section 40:48-8.26 - Ballots for referendum election

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 opposed thereto mark a cross ( x ) or plus (+) in the square at the left of the word NO. "Shall the ordinance (here insert the title of the proposed ordinance) be adopted?" [ ] YES [ ] NO L.1947, c. 71, p. 435, s. 12, eff. April 19, 1947.
NJ Rev Stat § 40:48-8.27 (2021)
2021 New Jersey Revised Statutes|Title 40 - Municipalities and Counties|Section 40:48-8.27 - Duration of sales tax ordinance

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 and effect until the same shall be repealed by the governing body or until the voters of such municipality shall authorize such repeal at a referendum election held for such purpose. L.1947, c. 71, p. 435, s. 13, eff. April 19, 1947.
NJ Rev Stat § 40:48-8.28 (2021)
2021 New Jersey Revised Statutes|Title 40 - Municipalities and Counties|Section 40:48-8.28 - Cost of referendum election

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 election shall be paid from general municipal revenues. L.1947, c. 71, p. 435, s. 14, eff. April 19, 1947.
NJ Rev Stat § 40:48-8.29 (2021)
2021 New Jersey Revised Statutes|Title 40 - Municipalities and Counties|Section 40:48-8.29 - Ordinance operative without referendum; validity of ordinance to protect bondholders

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 approving the same heretofore adopted and held in accordance with the provisions of said act, any ordinance to adopt the provisions of this amendatory and supplementary act shall, upon adoption, become operative within the municipality without any requirement to submit the same to the voters for their approval or disapproval. Such municipality may also provide and covenant by ordinance that the ordinance authorizing such tax will not be amended so as to repeal or reduce such tax while bonds entitled to the benefits of this Act are outstanding with the holders of such bonds, unless the resolution authorizing such bonds shall provide otherwise. Such covenant shall constitute a valid and legally binding contract between such municipality and such holders. L.1979, c. 273, s. 4, eff. Jan. 3, 1980.
NJ Rev Stat § 40:48-8.29a (2021)
2021 New Jersey Revised Statutes|Title 40 - Municipalities and Counties|Section 40:48-8.29a - Ordinances; adoption of supplementary act; operative without voter approval; covenant not to reduce or repeal tax

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 thereon approving the same heretofore adopted and held in accordance with the provisions of that act, any ordinance to adopt the provisions of this amendatory and supplementary act shall, upon adoption, become operative within the municipality without any requirement to submit the same to the voters for their approval or disapproval. Such municipality may also provide and covenant by ordinance that the ordinance authorizing such tax will not be amended so as to repeal or reduce such tax while bonds entitled to the benefits of this act are outstanding with the holders of such bonds, unless the resolution authorizing such bonds shall provide otherwise. Such covenant shall constitute a valid and legally binding contract between such municipality and such holders. L.1981, c. 461, s. 3, eff. Jan. 8, 1982.
NJ Rev Stat § 40:48-8.30 (2021)
2021 New Jersey Revised Statutes|Title 40 - Municipalities and Counties|Section 40:48-8.30 - Fund for repository of moneys paid to state treasurer

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. L.1979, c. 273, s. 5, eff. Jan. 3, 1980.
NJ Rev Stat § 40:48-8.31 (2021)
2021 New Jersey Revised Statutes|Title 40 - Municipalities and Counties|Section 40:48-8.31 - Deposit of revenues; dedication and pledge

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 necessary to fulfill the purposes of this act and subject to the requirements as prescribed hereafter. Such revenues are hereby dedicated and pledged to such uses and for such purposes. L.1979, c. 273, s. 6, eff. Jan. 3, 1980.
NJ Rev Stat § 40:48-8.32 (2021)
2021 New Jersey Revised Statutes|Title 40 - Municipalities and Counties|Section 40:48-8.32 - Deposit of revenues in fund; disposition

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 supplementary act and shall be applied from time to time pursuant to the provisions herein for the purposes of financing and maintaining facilities now or hereafter authorized pursuant to section 11 of P.L.1960, c. 183 (C. 40:37A-54) located in any eligible municipality. L.1979, c. 273, s. 7, eff. Jan. 3, 1980.