reglab/housing_qa huggingface dataset:
NJ Rev Stat § 40:48F-2 (2021)
2021 New Jersey Revised Statutes|Title 40 - Municipalities and Counties|Section 40:48F-2 - Provisions contained in ordinance.

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 shall not assume or absorb any tax imposed by the ordinance; c. A vendor shall not in any manner advertise or hold out to any person or to the public in general, in any manner, directly or indirectly, that the tax will be assumed or absorbed by the vendor, that the tax will not be separately charged and stated to the customer, or that the tax will be refunded to the customer. d. Each assumption or absorption by a vendor of the tax shall be deemed a separate offense and each representation or advertisement by a vendor for each day the representation or advertisement continues shall be deemed a separate offense; and e. Penalties as fixed in the ordinance, for violation of the foregoing provisions. L.2003,c.114,s.4.
NJ Rev Stat § 40:48F-3 (2021)
2021 New Jersey Revised Statutes|Title 40 - Municipalities and Counties|Section 40:48F-3 - Collection of tax.

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 customer. b. Each person required to collect a tax imposed by the ordinance 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 a customer as if the tax were a part of the rent 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. Notwithstanding any other provision of law or administrative action to the contrary, transient space marketplaces shall be required to collect and pay on behalf of persons engaged in the business of providing transient accommodations located in this State the tax for transactions obtained through the transient space marketplace. For not less than four years following the end of the calendar year in which the transaction occurred, the transient space marketplace shall maintain the following data for those transactions consummated through the transient space marketplace: (1) The name of the person who provided the transient accommodation; (2) The name of the customer who procured occupancy of the transient accommodation; (3) The address, including any unit designation, of the transient accommodation; (4) The dates and nightly rates for which the consumer procured occupancy of the transient accommodation;  (5) The municipal transient accommodation registration number, if applicable; (6) A statement as to whether such booking services will be provided in connection with (i) short-term rental of the entirety of such unit, (ii) short-term rental of part of such unit, but not the entirety of such unit, and/or (iii) short-term rental of the entirety of such unit, or part thereof, in which a non-short-term occupant will continue to occupy such unit for the duration of such short-term rental; (7) The individualized name or number of each such advertisement or listing connected to such unit and the uniform resource locator (URL) for each such listing or advertisement, where applicable; and  (8) Such other information as the Division of Taxation may by rule require. The Division of Taxation may audit transient space marketplaces as necessary to ensure data accuracy and enforce tax compliance. L.2003, c.114, s.5; amended 2018, c.49, s.16; 2019, c.235, s.10.
NJ Rev Stat § 40:48F-4 (2021)
2021 New Jersey Revised Statutes|Title 40 - Municipalities and Counties|Section 40:48F-4 - Forwarding of tax collected.

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 the Division of Taxation in the Department of the Treasury the tax collected in the preceding month and make and file a return for the preceding month with the director on any form and containing any information as the director shall prescribe as necessary to determine liability for the tax in the preceding month during which the person was required to collect the tax. b. The director may permit or require returns to be made covering other periods and upon any dates as the director may specify. In addition, the director may require payments of tax liability at any intervals and based upon any classifications as the director may designate. In prescribing any other periods to be covered by the return or intervals or classifications for payment of tax liability, the director may take into account the dollar volume of tax involved as well as the need for ensuring the prompt and orderly collection of the tax imposed. c. The director may require amended returns to be filed within 20 days after notice and to contain the information specified in the notice. L.2003,c.114,s.6.
NJ Rev Stat § 40:48F-5 (2021)
2021 New Jersey Revised Statutes|Title 40 - Municipalities and Counties|Section 40:48F-5 - Collection, administration of tax.

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 all the powers granted in P.L.1966, c.30 (C.54:32B-1 et seq.). b. The director shall determine and certify to the State Treasurer on a quarterly or more frequent basis, as prescribed by the State Treasurer, the amount of revenues collected in each municipality pursuant to section 3 of P.L.2003, c.114 (C.40:48F-1). c. The State Treasurer, upon the certification of the director and upon the warrant of the State Comptroller, shall pay and distribute on a quarterly or more frequent basis, as prescribed by the State Treasurer, to each municipality the amount of revenues determined and certified under subsection b. of this section. The State Treasurer shall include with each distribution of tax revenue a list of all of the hotels and motels in the municipality that submitted municipal occupancy tax revenue to the State as required in subsection a. of section 6 of P.L.2003, c.114 (C.40:48F-4) for the period comprising the hotel tax distribution. d. A tax imposed pursuant to the provisions of section 3 of P.L.2003, c.114 (C.40:48F-1) shall be governed by the provisions of the "State Uniform Tax Procedure Law," R.S.54:48-1 et seq. L.2003, c.114, s.7; amended 2010, c.55, s.2.
NJ Rev Stat § 40:48F-6 (2021)
2021 New Jersey Revised Statutes|Title 40 - Municipalities and Counties|Section 40:48F-6 - Written notification of nonpayment of taxes; actions of municipality.

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 nonpayment by a hotel or motel of taxes required to be paid under the ordinance. The written notification required by this section shall also authorize the municipality to act as the collection agent for the outstanding balance of taxes due and owing to it in place of the State Treasurer. b. In the event that the tax authorized and imposed under section 3 of P.L.2003, c.114 (C.40:48F-1) is not paid as and when due by a hotel or motel, the unpaid balance, and any interest accruing thereon, shall be a lien on the parcel of real property comprising the hotel or motel in the same manner as all other unpaid municipal taxes, fees, or other charges. The lien shall be superior and paramount to the interest in such parcel of any owner, lessee, tenant, mortgagee, or other person, except the lien of municipal taxes and shall be on a parity with and deemed equal to the municipal lien on the parcel for unpaid property taxes due and owing in the same year. A municipality shall file in the office of its tax collector a statement showing the amount and due date of the unpaid balance and identifying the lot and block number of the parcel of real property that comprises the delinquent hotel or motel. The lien shall be enforced as a municipal lien in the same manner as all other municipal liens are enforced. L.2010, c.55, s.3.
NJ Rev Stat § 40:48F-7 (2021)
2021 New Jersey Revised Statutes|Title 40 - Municipalities and Counties|Section 40:48F-7 - Rules, regulations.

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.
NJ Rev Stat § 40:48H-1 (2021)
2021 New Jersey Revised Statutes|Title 40 - Municipalities and Counties|Section 40:48H-1 - Tax on motor vehicle rentals to finance redevelopment activities.

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 which to stimulate such activities. As a result, municipal revenues derived from other areas in the municipality have for many years been diverted to such areas in order to induce redevelopment at such locations. In addition, the worldwide financial credit crisis has created an environment in which private financial activity in certain cities has been curtailed, resulting in decreased revenue collections that have necessitated severe cuts in local budgets for services. The Legislature declares that it is therefore an appropriate and necessary public purpose to provide a new source of funding, derived from a tax on the rental of motor vehicles within designated industrial zones, to finance various redevelopment activities occurring within those municipalities. L.2009, c.90, s.19.
NJ Rev Stat § 40:48H-3 (2021)
2021 New Jersey Revised Statutes|Title 40 - Municipalities and Counties|Section 40:48H-3 - Tax proceeds anticipated as dedicated revenues; appropriation.

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 such dedicated purposes in the municipal budget pursuant to N.J.S.40A:4-39. b. Except to the extent tax proceeds are assigned to a bond trustee pursuant to section 23 of P.L.2009, c.90 (C.40:48H-5), all tax proceeds shall, promptly upon receipt by the chief financial officer, be deposited into the rental tax account. There may also be deposited into the rental tax account, or with the bond trustee, such additional amounts as may from time to time be appropriated for such purpose by the municipality, and the proceeds of any bonds issued pursuant to P.L.2009, c.90 (C.52:27D-489a et al.) may also be deposited into the rental tax account. L.2009, c.90, s.21.
NJ Rev Stat § 40:48H-4 (2021)
2021 New Jersey Revised Statutes|Title 40 - Municipalities and Counties|Section 40:48H-4 - Noncompliance; disorderly person.

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 Taxation in the Department of the Treasury or by an ordinance adopted pursuant to sections 19 through 27 of P.L.2009, c.90 (C.40:48H-1 et seq.), any such person who refuses to permit an officer or agent designed by the director or by the municipality to examine his books, records, and papers, and any such person who knowingly makes any incomplete, false, or fraudulent report, or who attempts to do anything whatsoever 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 the director or by an ordinance adopted pursuant to section 20 of P.L.2009, c.90 (C.40:48H-2) shall not excuse him from making those reports. L.2009, c.90, s.22.
NJ Rev Stat § 40:48H-5 (2021)
2021 New Jersey Revised Statutes|Title 40 - Municipalities and Counties|Section 40:48H-5 - Assignment of proceeds to trustee.

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 bonds issued pursuant to section 24 of P.L.2009, c.90 (C.40:48H-6), as payment or security for the bonds. Notwithstanding any law to the contrary, the assignment shall be an absolute assignment of all of the municipality's right, title and interest in the tax proceeds, or portion or percentage thereof. Tax proceeds assigned to the trustee pursuant to this section shall be paid directly by the municipality's chief financial officer to the trustee, and accordingly such assigned tax proceeds shall not be included in the general funds of the municipality, nor shall they be subject to any laws regarding the receipt, deposit, investment, or appropriation of public funds; and they shall retain such status notwithstanding enforcement of the payment by the municipality or assignee. L.2009, c.90, s.23.
NJ Rev Stat § 40:48H-7 (2021)
2021 New Jersey Revised Statutes|Title 40 - Municipalities and Counties|Section 40:48H-7 - Bond proceeds, certain, exempt from taxation.

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 interest thereon and the income therefrom, and all facility charges, funds, revenues, and other moneys pledged or available to pay or secure the payment of the bonds, or interest thereon, shall at all times be exempt from taxation except for transfer inheritance and estate taxes. L.2009, c.90, s.25.
NJ Rev Stat § 40:48H-8 (2021)
2021 New Jersey Revised Statutes|Title 40 - Municipalities and Counties|Section 40:48H-8 - Covenant of State with bondholders.

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, ordinance, or resolution made in connection with the security for, and the issuance and sale of, any bonds, so as to in any way impair the rights or remedies of such holders, and will not modify in any way the exemption from taxation provided for in section 25 of P.L.2009, c.90 (C.40:48H-7) until the bonds, together with interest thereon, with interest on any unpaid installments of interest, and all costs and expenses in connection with any action or proceeding by or on behalf of such holders, are fully met and discharged. L.2009, c.90, s.26.
NJ Rev Stat § 40:48H-9 (2021)
2021 New Jersey Revised Statutes|Title 40 - Municipalities and Counties|Section 40:48H-9 - Bonds, notes, obligations presumed fully authorized.

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 officers of this State, and any person shall be estopped from questioning their sale, execution, or delivery. L.2009, c.90, s.27.
NJ Rev Stat § 40:48K-1 (2021)
2021 New Jersey Revised Statutes|Title 40 - Municipalities and Counties|Section 40:48K-1 - Findings, declarations.

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 municipality, and property tax collections that do not increase the burden on homeowners, but also a gathering place for municipal events and social interactions, which foster a strong sense of community between residents. c. In a State with chronically high property taxes, credits or other rewards applied against property taxes and earned through purchasing goods or services in the local area serve as an effective incentive for shopping locally, and even participating customers living outside the municipality may earn rewards, which then can be used to pay property taxes in their own municipalities. d. A thriving commercial district, particularly a walkable downtown, is appealing to families when they are looking for a municipality in which to establish their family home. e. Especially in economically trying times, such as those visited upon the State in relation to the COVID-19 pandemic, it is critical to ensure local governments may adopt innovative stimulus initiatives to encourage municipal residents and residents of nearby communities, and employees of local businesses, to support local businesses by shopping locally, so that those business owners are able to earn enough income to support their families and keep their businesses open and prospering. f. Ensuring municipalities may approve a program encouraging local shopping through property tax rewards, administered by an outside vendor or company, with financial protections for participants and municipalities, would benefit municipalities and individual business owners. g. To date, many municipalities have adopted such programs. However, those existing programs may not offer specific financial protections to the municipalities that have authorized them, or the participants utilizing them. h. Therefore, it is important and necessary to statutorily authorize such programs and provide financial protections for municipalities and program participants. L.2021, c.99, s.1.
NJ Rev Stat § 40:48K-3 (2021)
2021 New Jersey Revised Statutes|Title 40 - Municipalities and Counties|Section 40:48K-3 - Report of irregularity.

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 administration of the program, to the Director of the Division of Local Government Services in the Department of Community Affairs, and to any other department or agency of State, county, or local government, as the governing body deems appropriate. L.2021, c.99, s.4.
NJ Rev Stat § 40:48K-4 (2021)
2021 New Jersey Revised Statutes|Title 40 - Municipalities and Counties|Section 40:48K-4 - Rules, regulations.

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 "Administrative Procedure Act," P.L.1968, c.410 (C.52:14B-1 et seq.), rules and regulations as may be necessary to effectuate the provisions of P.L.2021, c.99 (C.40:48K-1 et al.). The Director shall consider whether additional financial protections for participating customers and municipalities from unlawful or harmful actions or omissions by operators of property tax reward programs are necessary and appropriate. L.2021, c.99, s.5.
NJ Rev Stat § 40:49-1 (2021)
2021 New Jersey Revised Statutes|Title 40 - Municipalities and Counties|Section 40:49-1 - "Ordinance" and "resolution" defined

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 "resolution" 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, but which may be finally passed at the meeting at which it is introduced.
NJ Rev Stat § 40:49-2.1 (2021)
2021 New Jersey Revised Statutes|Title 40 - Municipalities and Counties|Section 40:49-2.1 - Land use ordinances; publication; transmittal to tax assessor

40:49-2.1. Land use ordinances; publication; transmittal to tax assessor  In the case of any ordinance adopted pursuant to the "Municipal Land Use Law," P.L.1975, c. 291 (C. 40:55D-1 et seq.), including any amendments or supplements thereto, or revisions or codifications thereof, which is in length, six or more octavo pages of ordinary print, the governing body of any municipality may, notwithstanding the provisions of R.S. 40:49-2, satisfy the newspaper publication requirements for the introduction and passage of such ordinance in the following manner: a. The publication of a notice citing such proposed ordinance by title, giving a brief summary of the main objectives or provisions of the ordinance, stating that copies are on file for public examination and acquisition at the office of the municipal clerk, and setting forth the time and place for the further consideration of the proposed ordinance; b. The placing on file, in the office of the clerk, three copies of the proposed ordinance, which copies shall be available for public inspection until final action is taken on said ordinance; and c. The publication or arranging for the publication of the proposed ordinance in pamphlet or other similar form, which may be sold by the municipality at a price not to exceed the cost of publication and distribution. If any amendment be adopted to any such proposed ordinance substantially altering the substance of the proposed ordinance, there shall be caused to be published a notice of the title of the ordinance, the introduction and time and place that the amended ordinance will be further considered and a summary of the objectives or provisions of the amendment or amendments, which notice shall be published at least 2 days prior to the time so fixed therefor in accordance with subsection c. of R.S. 40:49-2. Copies of the amended ordinance shall be on file and available, for public examination and duplication, in the office of the municipal clerk, until final action is taken on said ordinance. If said ordinance is again amended, the same publication requirements herein set forth for amended ordinances shall be followed. Upon passage of any such ordinance, notice of passage or approval shall be published in accordance with subsection d. of R.S. 40:49-2. A copy of the ordinance and of any summary or summaries published in connection with its adoption pursuant to subsection a. or c. of this section, shall be forthwith transmitted to the tax assessor of the municipality. L.1977, c. 395, s. 1, eff. Feb. 23, 1978. Amended by L.1983, c. 513, s. 1, eff. Jan. 17, 1984.