reglab/housing_qa huggingface dataset:
NJ Rev Stat § 40:48C-6 (2021)
2021 New Jersey Revised Statutes|Title 40 - Municipalities and Counties|Section 40:48C-6 - Parking tax; special event parking tax surcharge.

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 in a garage which is part of premises occupied solely as a private one- or two-family dwelling. For the purposes of this act, in the case where any parking facility is situated within two contiguous municipalities authorized under section 1 of P.L.1970, c.326 (C.40:48C-1) and section 2 of P.L.1987, c.21 (C.40:48C-1.2), the tax authorized herein may only be imposed on fees attributable to that portion of any parking facility which is situated within the physical boundaries of the municipality. b. In addition to the tax authorized by subsection a. of this section, a municipality also may adopt an ordinance imposing a special event parking tax surcharge of 7% on fees for the parking, garaging, or storing of motor vehicles for events held in the municipality during weekday evenings, beginning at 6:00 p.m. or later, and held at any time on Saturdays, Sundays, and holidays. For the purposes of this subsection, "special events" means, but is not limited to, spectator sporting events, trade shows, expositions, concerts, and other public events. An ordinance adopted pursuant to this subsection shall designate the areas of the municipality, to be designated as "special event parking tax surcharge zones," in which the special event parking tax surcharge shall be imposed, but no zone designated under this subsection shall include a facility for the parking, garaging, or storing of motor vehicles that is located on land that comprises any part of an international airport. All surcharges required to be collected shall be anticipated and appropriated in the municipal budget as a dedicated revenue pursuant to N.J.S.40A:4-39 for the purpose of defraying municipal expenses for police, fire, sanitation work, and other services associated with the hosting of special events; provided, however, that sanitation work services paid for out of the surcharge receipts shall be performed solely by employees of the municipality. The ordinance imposing the special event parking tax surcharge shall be void and the surcharge shall not be collected if sanitation work services related to special events and paid for out of the surcharge receipts are not performed solely by employees of the municipality. L.1970, c.326, s.6; amended 1987, c.21, s.1; 2007, c.296, s.1.
NJ Rev Stat § 40:48C-7 (2021)
2021 New Jersey Revised Statutes|Title 40 - Municipalities and Counties|Section 40:48C-7 - Collection of taxes, surcharges, liability of collector; payment to municipality.

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.40:48C-6) shall be collected on behalf of the municipality by the person (hereinafter sometimes referred to as "taxpayer") providing parking services to the customer. b. Every person required to collect any tax, including surcharges imposed by the ordinances shall be personally liable for the tax imposed, collected or required to be collected hereunder. Any such person shall have the same right in respect to collecting the tax from his customer or in respect to nonpayment of the tax by the customer as if the tax were a part of the service charge and payable at the same time; provided, however, that the chief fiscal officer of the municipality shall be joined as a party in any action or proceeding brought to collect the tax. c. No person required to collect any tax, including surcharges, hereunder shall advertise or hold out to any person or to the public in general, in any manner, directly or indirectly, that the tax is not considered as an element in the charge payable by the customer, that he will pay the tax, that the tax will not be separately charged and stated to the customer or that the tax will be refunded to the customer. d. All taxes and surcharges collected pursuant to the ordinances shall be remitted to the chief fiscal officer of the municipality and shall be reported on such forms and paid at such times as may be prescribed in the ordinances. L.1970, c.326, s.7; amended 2007, c.296, s.2; 2019, c.289, s.3.
NJ Rev Stat § 40:48C-14 (2021)
2021 New Jersey Revised Statutes|Title 40 - Municipalities and Counties|Section 40:48C-14 - Definitions; employer; payroll

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 relationship, having one or more employees and having a payroll in excess of $2,500.00 in any calendar quarter; other than a. the Government of the United States; b. the State of New Jersey or a county, municipality, school district or special district of the State; c. an interstate agency; or d. an agency or instrumentality of any organization enumerated in a., b. or c. above; e. any insurance company formed by authority of another state or foreign country and subject to the provisions of P.L.1950, c. 231 (C. 17:32-15). "Payroll" means an amount equal to the total remuneration paid by employers to employees which is subject to withholding by the employer for Federal income tax purposes for services, other than domestic services in a private residence, if (a) The services are performed within the municipality; or (b) The services are performed outside the municipality and the place from which the services are supervised, is in the municipality. L.1970, c. 326, s. 14, eff. Dec. 23, 1970.
NJ Rev Stat § 40:48C-15 (2021)
2021 New Jersey Revised Statutes|Title 40 - Municipalities and Counties|Section 40:48C-15 - Collection of employer payroll tax by municipality.

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 to one percent of the employer's payroll. b. A municipality may by ordinance adjust the rate of an employer payroll tax imposed and collected pursuant to subsection a. of this section, provided that the rate does not exceed one percent. Any reduction in an employer payroll tax while the municipality is in receipt of aid provided through the Transitional Aid to Localities program, or any other discretionary aid program for municipalities in fiscal distress, shall be subject to approval by the Department of Community Affairs. c. An ordinance adopted pursuant to subsection a. of this section may provide that the employer payroll tax shall not apply to the remuneration paid by employers to employees who are residents of the municipality. d. (1) If a municipality adopts an ordinance pursuant to subsection a. of this section and the municipality has a median household income of $55,000 or greater according to the most recent American Community Survey five-year estimate by the United States Census Bureau, all employer payroll tax revenues collected by the municipality pursuant to the ordinance shall be deposited into a trust fund to be used exclusively for school purposes, inclusive of charter schools. (2) The governing body of the municipality shall monthly pay employer payroll tax revenues deposited in the trust fund over to the board secretary or treasurer of school moneys, as appropriate, of the school district coextensive with the municipality or of which the municipality comprises a part, in an amount equal to one-twelfth of the difference in State school aid provided to that school district, pursuant to P.L.2007, c.260 (C.18A:7F-43 et al.) and P.L.2018, c.67 (C.18A:7F-67 et al.), between the current State fiscal year and State fiscal year 2018, for use in lieu of adjustment aid and all other categories of State school aid. (3) Any balance remaining in the trust fund shall be reserved for use toward making payments pursuant to paragraph (2) of this subsection in the event the employer payroll tax revenues collected in a year are insufficient to pay the full amount provided for under that paragraph. L.1970, c.326, s.15; amended 2017, c.35; 2018, c.68, s.1.
NJ Rev Stat § 40:48C-16 (2021)
2021 New Jersey Revised Statutes|Title 40 - Municipalities and Counties|Section 40:48C-16 - Ordinance; contents.

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 such other related information as shall be required by the ordinance and regulations issued pursuant thereto; b. Require the report and payment of the tax imposed for the preceding calendar quarter on or before the last day of April, July, October and January, respectively; c. Provide methods for enforcement of, and for the imposition of penalties for failure to report and pay, the tax imposed; d. Provide a procedure for claims for refunds, and repayment of overpayment of taxes; e. Prohibit any employer from deducting or withholding any amount from remuneration payable to an employee on account of the tax imposed by the ordinance; f. Provide that information contained in any employer's report or received by the municipality or any of its officers or employees as a result of any investigation, hearing or verification of a report shall be confidential except for official purposes and shall not be disclosed except in accordance with an order of court or as otherwise provided by law. Any ordinance adopted pursuant to this article (C.40:48C-14 through 40:48C-19) also may require the payment of interest by an employer on delinquent payroll taxes. Payroll taxes shall be considered delinquent when the amount due to the municipality is not paid by the employer on or before the dates specified in subsection b. of this section. Any ordinance so adopted may fix the rate of interest to be charged on the delinquent payroll taxes; however, the rate so fixed shall not exceed 8% per annum on the first $1,500 of the delinquency and 18% per annum on any amount in excess of $1,500, to be calculated from the date the tax was payable until the date that actual payment to the municipality is made. Amended 2007, c.294, s.1.
NJ Rev Stat § 40:48C-17 (2021)
2021 New Jersey Revised Statutes|Title 40 - Municipalities and Counties|Section 40:48C-17 - Exemption of non-profit corporations or associations

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 for profit and operated exclusively for religious, educational, charitable or hospital purposes. L.1970, c. 326, s. 17, eff. Dec. 23, 1970.
NJ Rev Stat § 40:48C-18 (2021)
2021 New Jersey Revised Statutes|Title 40 - Municipalities and Counties|Section 40:48C-18 - Liability of employer to only one municipality

40:48C-18. Liability of employer to only one municipality  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 services performed. Where any dispute as to the liability for an employer payroll tax to more than one municipality for services performed by an employee is not resolved by agreement between the employer and the municipalities, all of said municipalities shall be joined in a proceeding in the tax court to collect the tax alleged to be due. L.1970, c. 326, s. 18, eff. Dec. 23, 1970. Amended by L.1983, c. 36, s. 4, eff. Jan. 26, 1983.
NJ Rev Stat § 40:48C-34 (2021)
2021 New Jersey Revised Statutes|Title 40 - Municipalities and Counties|Section 40:48C-34 - Ordinances; contents; payment to municipality; use of funds; effective date of imposition of tax

40:48C-34. Ordinances; contents; payment to municipality; use of funds; effective date of imposition of tax  a. Every ordinance imposing a tax pursuant to this act shall provide methods for reporting taxes due and providing for the collection thereof. All taxes pursuant to any such ordinance shall be remitted to the chief fiscal officer of the municipality and shall constitute revenues of the municipality available for any lawful municipal purpose. b. Any ordinance imposing a tax pursuant to this act or increasing or decreasing the rate of such tax shall take effect only the first day of any calendar month in any year. L.1970, c. 326, s. 34, eff. Dec. 23, 1970.
NJ Rev Stat § 40:48C-35 (2021)
2021 New Jersey Revised Statutes|Title 40 - Municipalities and Counties|Section 40:48C-35 - Tax as debt of taxpayer; action for collection; limitation of action

40:48C-35. Tax as debt of taxpayer; action for collection; limitation of action  The taxes, interest and penalties imposed by any ordinance adopted pursuant to this act from the time the same shall be due shall be a debt of the taxpayer by whom payable to the municipality, recoverable in any court of competent jurisdiction in a civil action in the name of the municipality to be instituted within 3 years of the date due or of the filing of the report, whichever date is later. L.1970, c. 326, s. 35, eff. Dec. 23, 1970.
NJ Rev Stat § 40:48C-36 (2021)
2021 New Jersey Revised Statutes|Title 40 - Municipalities and Counties|Section 40:48C-36 - Issuance of certificate of indebtedness

40:48C-36. Issuance of certificate of indebtedness  36. As an additional remedy, the chief fiscal officer of the municipality adopting any ordinance hereunder may issue a certificate to the clerk of the Superior Court that any person is indebted under such ordinance in an amount as shall be stated in the certificate. Thereupon, the clerk to whom such certificate shall have been issued shall immediately enter upon his record of documented judgments the name of such person, the address of the place of business where such tax liability was incurred, the amount of the debt so certified and the date of making such entry. The making of the entries shall have the same force and effect as the entry of a documented judgment in the office of such clerk, and said fiscal officer shall have all the remedies and may take all the proceedings for the collection thereof which may be had or taken upon the recovery of a judgment in an action, but without prejudice to the taxpayer's right of appeal.  L.1970,c.326,s.36; amended 1991,c.91,s.386.
NJ Rev Stat § 40:48C-37 (2021)
2021 New Jersey Revised Statutes|Title 40 - Municipalities and Counties|Section 40:48C-37 - Interest and penalties on unpaid tax

40:48C-37. Interest and penalties on unpaid tax  Except as otherwise provided in Articles 4 and 7 of this act, any ordinance adopted pursuant to this act shall provide that if for any reason the tax is not paid when due, interest at a rate of 12% per annum on the amount of said tax, and an additional penalty of 1/2 of 1% of the amount of the unpaid tax for each month or fraction thereof during which the tax remains unpaid, shall be added and collected. Where action is brought for the recovery of any such tax, the taxpayer liable therefor shall, in addition, be liable for the costs of collection and the interest and penalties therein imposed. L.1970, c. 326, s. 37, eff. Dec. 23, 1970.
NJ Rev Stat § 40:48C-38 (2021)
2021 New Jersey Revised Statutes|Title 40 - Municipalities and Counties|Section 40:48C-38 - Appeal of determination of liability

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 Uniform Procedure Law, R.S. 54:48-1 et seq., upon payment of the amount stated by said chief fiscal officer to be due. The appeal provided by this section shall be the exclusive remedy available to any taxpayer for review of a decision of the chief fiscal officer in respect of the determination of a liability for the taxes imposed hereunder. L.1970, c. 326, s. 38, eff. Dec. 23, 1970. Amended by L.1983, c. 36, s. 5, eff. Jan. 26, 1983.
NJ Rev Stat § 40:48C-39 (2021)
2021 New Jersey Revised Statutes|Title 40 - Municipalities and Counties|Section 40:48C-39 - Failure to make report or allow inspection; failure to disclose amount due

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 municipality to examine his books, records and papers, and any person who knowingly makes any incomplete, false, or fraudulent report, or attempts to do anything whatever to avoid the full disclosure of the amount due under the ordinance to avoid the payment of the whole or any part thereof is a disorderly person. b. The failure of any person to receive or procure the forms required for making reports required by an ordinance adopted pursuant to this act shall not excuse him from making such report. L.1970, c. 326, s. 39, eff. Dec. 23, 1970.
NJ Rev Stat § 40:48C-40 (2021)
2021 New Jersey Revised Statutes|Title 40 - Municipalities and Counties|Section 40:48C-40 - Copy of ordinance to state officers

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 the Department of Community Affairs and the Director of the Division of Taxation in the Department of the Treasury. L.1970, c. 326, s. 40, eff. Dec. 23, 1970.
NJ Rev Stat § 40:48C-41 (2021)
2021 New Jersey Revised Statutes|Title 40 - Municipalities and Counties|Section 40:48C-41 - Tax exemption; religious, charitable or educational institutions or organizations

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 religious, charitable or educational institution or organization organized not for profit. L.1972, c. 201, s. 7, eff. Jan. 1, 1973. Amended by L.1979, c. 388, s. 9, eff. Feb. 5, 1980.
NJ Rev Stat § 40:48C-42 (2021)
2021 New Jersey Revised Statutes|Title 40 - Municipalities and Counties|Section 40:48C-42 - Inapplicability of exemption for parking taxes to certain State entities

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 taxes authorized under that act shall not be applicable to bodies corporate and politic or instrumentalities of the State of New Jersey. L.1999,c.375,s.3.
NJ Rev Stat § 40:48E-1 (2021)
2021 New Jersey Revised Statutes|Title 40 - Municipalities and Counties|Section 40:48E-1 - Short title

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.
NJ Rev Stat § 40:48E-3 (2021)
2021 New Jersey Revised Statutes|Title 40 - Municipalities and Counties|Section 40:48E-3 - Additional tax may be imposed.

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 city a tax, not to exceed 6%, on charges for the use or occupation of rooms in hotels or transient accommodations which tax shall be in addition to any other tax imposed by law.  L.1981, c.77, s.3; amended 1991, c.23, s.3; 2018, c.49, s.13.
NJ Rev Stat § 40:48E-6 (2021)
2021 New Jersey Revised Statutes|Title 40 - Municipalities and Counties|Section 40:48E-6 - Tax in addition to sales and use tax

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.
NJ Rev Stat § 40:48F-1 (2021)
2021 New Jersey Revised Statutes|Title 40 - Municipalities and Counties|Section 40:48F-1 - Tax authorized, certain.

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 under P.L.1947, c.71 (C.40:48-8.15 et seq.) is imposed, or a municipality in which the tax and assessment authorized under section 4 of P.L.1992, c.165 (C.40:54D-4) is imposed, may adopt an ordinance imposing a tax, at a uniform percentage rate not to exceed 1% on charges of rent for every occupancy on or after July 1, 2003 but before July 1, 2004, and not to exceed 3% on charges of rent for every occupancy on or after July 1, 2004, of a room or rooms in a hotel or transient accommodation subject to taxation pursuant to subsection (d) of section 3 of P.L.1966, c.30 (C.54:32B-3). An ordinance so adopted may also require that unpaid taxes under this section shall be subject to interest at the rate of 5% per annum. A tax imposed under this section shall be in addition to any other tax or fee imposed pursuant to statute or local ordinance or resolution by any governmental entity upon the occupancy of a hotel room. A copy of an ordinance adopted pursuant to this section shall be transmitted upon adoption or amendment to the State Treasurer, together with a list of the names and addresses of all of the hotels, motels, and transient accommodations located in the municipality. An ordinance so adopted or any amendment thereto shall provide that the tax provisions of the ordinance or any amendment to the tax provisions shall take effect on the first day of the first full month occurring 30 days after the date of transmittal to the State Treasurer for ordinances adopted in calendar year 2003 and on the first day of the first full month occurring 90 days after the date of transmittal to the State Treasurer for ordinances adopted in calendar year 2004 and thereafter. A municipality that has adopted an ordinance pursuant to this section shall annually provide to the State Treasurer, not later than January 1 of each year, a list of the names and addresses of all of the hotels, motels, and transient accommodations located in the municipality. A municipality shall also provide to the State Treasurer the name and address of any hotel or motel that commences operation after January 1 of any year. L.2003, c.114, s.3; amended 2010, c.55, s.1; 2018, c.49, s.15; 2019, c.235, s.16.