reglab/statecodes huggingface dataset:
2023 New Jersey Revised Statutes › Title 40 - Municipalities and Counties › Section 40:54-29.23 - Discontinuance.

40:54-29.23 Discontinuance.
21. When such discontinuance has been agreed upon or determined and if the governing body of the municipality proposing such discontinuance shall determine to proceed therewith,
(a) such governing body shall introduce an ordinance authorizing and directing the submission to the legal voters the question whether said municipality shall discontinue participation in the joint library pursuant to said agreement or determination, which agreement or determination may be incorporated by reference in said ordinance provided said agreement or determination shall be and remain on file in the office of the municipal clerk for public inspection;
(b) if said ordinance shall be adopted, a copy thereof and of said agreement or determination shall be filed with the Director of the Division of Local Government and the State Librarian; and
(c) the question of such discontinuance shall be submitted to the legal voters of such municipality at the next general election to be held therein not less than 40 days after the adoption of said ordinance, and said agreement or determination shall remain on file in the office of the municipal clerk for public inspection pending such election.
L.1959,c.155,s.21; amended 2001, c.137, s.57.
2023 New Jersey Revised Statutes › Title 40 - Municipalities and Counties › Section 40:54-29.24 - Discontinuance; form of ballot

40:54-29.24. Discontinuance; form of ballot
Such question shall be placed upon the official ballots for such election in substantially the following form:
"Shall (name of municipality submitting the question) discontinue joint participation with (name of the other participating municipality or municipalities) in the support, maintenance and control of a joint free public library pursuant to chapter (insert chapter number of this act) of the laws of 1959?"
L.1959, c. 155, p. 625, s. 22, eff. Sept. 4, 1959.
2023 New Jersey Revised Statutes › Title 40 - Municipalities and Counties › Section 40:54-29.25 - Discontinuance; effect of majority approval; participation in joint library by remaining municipalities

40:54-29.25. Discontinuance; effect of majority approval; participation in joint library by remaining municipalities
If at said election the question is approved in such municipality by a majority of the legal votes cast both for and against such question, the joint participation of said municipality in the support, maintenance and control of said joint free public library shall be discontinued in accordance with the agreement or determination. If more than 2 municipalities have united to participate in such joint free public library, the participation by the remaining municipalities shall continue, unless otherwise provided for in the discontinuance agreement or determination.
L.1959, c. 155, p. 625, s. 23, eff. Sept. 4, 1959.
2023 New Jersey Revised Statutes › Title 40 - Municipalities and Counties › Section 40:54-29.26 - Repeal

40:54-29.26. Repeal
Sections 40:54-30 to 40:54-34, inclusive, of the Revised Statutes are repealed.
L.1959, c. 155, p. 626, s. 24, eff. Sept. 4, 1959.
2023 New Jersey Revised Statutes › Title 40 - Municipalities and Counties › Section 40:54-35 - Library funds

40:54-35. Library funds
The governing body of any municipality may appropriate and raise such sum of money as in its judgment may be deemed necessary to aid libraries and reading rooms in serving any such municipality, whether such libraries or reading rooms be located in such municipality or in an adjoining municipality; provided, the person or corporation owning or controlling any library and reading room receiving and accepting such aid shall keep the same open free to the use of the public at such reasonable hours as meets the approval of the governing body of such municipality.
Amended by L.1938, c. 68, p. 179, s. 1; L.1941, c. 199, p. 589, s. 1; L.1943, c. 24, p. 58, s. 1; L.1947, c. 219, p. 880, s. 1; L.1956, c. 78, p. 165, s. 1, eff. June 7, 1956.
2023 New Jersey Revised Statutes › Title 40 - Municipalities and Counties › Section 40:54A-1 - Authorization to create seaquarium authority; name

40:54A-1. Authorization to create seaquarium authority; name
The governing body of any municipality bordering on the Atlantic ocean is hereby authorized to create by ordinance a local authority to plan, construct and maintain on or adjacent to the ocean front of the municipality, a place for the display of freshwater and saltwater fishes and marine and aquatic exhibits for educational, recreational, cultural and scientific purposes to be generally designated and known as a seaquarium. Any such local authority shall be known as "the seaquarium authority of " (insert here the name of the municipality)
L.1964, c. 103, s. 1, eff. May 29, 1964.
2023 New Jersey Revised Statutes › Title 40 - Municipalities and Counties › Section 40:54A-2 - Appointment of members; qualifications; terms; vacancies; conflict of interest; oath; compensation; officers; quorum; bonds

40:54A-2. Appointment of members; qualifications; terms; vacancies; conflict of interest; oath; compensation; officers; quorum; bonds
The members of each authority shall be appointed by the mayor or other executive head of the municipality of its creation. Each member shall be, for the last 5 years preceding his appointment, a citizen of the United States and a qualified voter of the State of New Jersey. One member shall be appointed for 1 year, one member for 2 years, one member for 3 years, 2 members for 4 years and 2 members for 5 years. At the expiration of each of the above terms, the new member or members shall be appointed for a term of 5 years. Vacancies in the membership of any authority, occurring for whatever cause, shall be promptly filled by appointment by the mayor or other executive head for the unexpired term thereof. Members shall serve for their respective terms and until their successors are appointed and qualify.
Each member shall be chosen with a special view to his qualifications and fitness for service on the authority.
No member, officer or employee of any authority shall be interested directly or indirectly in any contracts for work or materials used by the authority, or in any sales, leases or agreements in connection with lands, buildings or other property owned or controlled by it, or in any fees or compensation of any kind paid to any broker, architect, engineer, merchant or other person doing business with the authority or in any other transaction of or with the authority, or the benefits or profits thereof.
Each member and officer of the authority shall, before assuming office, take and subscribe an oath that he will faithfully and impartially discharge the duties of his office.
The members and officers of the authority shall serve without compensation, but each shall receive his actual disbursements for his expenses in performing his duties.
The members of the authority shall choose annually from among its members a chairman or president, and such other officers as it may deem necessary. The mayor or other executive head of the municipality served by the authority, shall be ex officio a member thereof.
A majority of the members shall constitute a quorum of the board.
The members and officers may be required to furnish bonds to the authority, to secure the faithful discharge of their duties, in form, amount and with such surety as may from time to time be required by resolution of the governing body of the municipality served by the authority.
L.1964, c. 103, s. 2, eff. May 29, 1964.
2023 New Jersey Revised Statutes › Title 40 - Municipalities and Counties › Section 40:54A-3 - Employees and assistants; compensation; selection; civil service; offices; records

40:54A-3. Employees and assistants; compensation; selection; civil service; offices; records
Insofar as may be practicable, the employees and assistants required by the authority shall be recruited from the public officers and employees of the municipality served by the authority. The municipal counsel shall be the counsel to the authority; the municipal engineer shall be the engineer of the authority; and the several departments of the municipal government shall be available to the authority for the purposes of the authority's business. Municipal employees serving the authority shall do so without compensation other than their regular compensation as employees of the municipality. The authority shall, from time to time, make known to the mayor or other executive head of the municipality served by it, its wants in the nature of services by employees of the municipality, and the mayor or other executive head shall designate which of the municipality's employees, if any, shall render such services.
To the extent that the authority shall deem it necessary to carry on its function, and to the extent that it shall consider the services of existing employees of the municipality insufficient for its purposes, it may employ such additional employees or services and at such compensation as may be approved by resolution of the governing body of the municipality. Its requirements in this direction shall be submitted from time to time in writing to such governing body.
The Civil Service laws, rules and regulations of the State, applicable to the municipality served by the authority, shall govern the appointment of employees of the authority. Such laws, rules and regulations shall not be deemed to prevent the use of services of existing employees, without extra compensation therefor, nor shall the use of such services operate to enlarge the civil service rights or the status of the municipal employee rendering the same.
The authority shall have and maintain a suitable office, where its maps, plans, documents, records and accounts shall be kept, subject to public inspection at such times and under such reasonable regulations as the authority shall determine. If practicable, existing office facilities of the municipality served by the authority shall be used without charge by the municipality, and the office and similar equipment of the municipality shall, wherever possible, be used by and be made available for the use of the authority without charge.
L.1964, c. 103, s. 3, eff. May 29, 1964.
2023 New Jersey Revised Statutes › Title 40 - Municipalities and Counties › Section 40:54A-4 - Duty of authority

40:54A-4. Duty of authority
Every authority created under this act shall have the responsibility and obligation:
To plan, construct and maintain in and for the municipality, a seaquarium as provided and designated in section 1 of this act.
L.1964, c. 103, s. 4, eff. May 29, 1964.
2023 New Jersey Revised Statutes › Title 40 - Municipalities and Counties › Section 40:54A-6 - Resolution of governing body; investigation and report by authority

40:54A-6. Resolution of governing body; investigation and report by authority
Whenever an authority having first been authorized so to do by resolution adopted by the governing body of the municipality and after investigation and study shall plan to undertake any seaquarium facility or facilities the authority shall make to the governing body of the municipality a detailed report dealing with the proposed seaquarium facility or facilities. Notwithstanding any other provision of this act, the authority shall not construct or acquire such seaquarium facility or facilities, or make any lease or other agreement relating to use by any governmental unit or person of all or any part of any seaquarium facility for a term in excess of 2 years, until there has been filed with the authority a copy of a resolution adopted by the governing body of the municipality certified by its clerk, describing such seaquarium facility or facilities in terms sufficient for reasonable identification and consenting to the construction or acquisition thereof by the authority or the making of such lease or other agreement. Nothing contained in this section shall be deemed to dispense with the necessity for the authorization by a resolution adopted by the governing body of the municipality before the authority shall undertake any such investigation and study.
L.1964, c. 103, s. 6, eff. May 29, 1964.
2023 New Jersey Revised Statutes › Title 40 - Municipalities and Counties › Section 40:54A-7 - Tolls, rents, fees, etc.

40:54A-7. Tolls, rents, fees, etc.
Every authority is hereby authorized to charge and collect tolls, rents, rates, fees or other charges (in this act sometimes referred to as "facility charges" ) in connection with, or for the use of services of, or otherwise relating to any seaquarium facility or other property owned or controlled by the authority.
L.1964, c. 103, s. 7, eff. May 29, 1964.
2023 New Jersey Revised Statutes › Title 40 - Municipalities and Counties › Section 40:54A-8 - Compliance of charges with terms of lease or other agreement; adjustment of rates; basis

40:54A-8. Compliance of charges with terms of lease or other agreement; adjustment of rates; basis
The facility charges fixed, charged and collected by an authority with respect to any seaquarium facility shall comply with the terms of any lease or other agreement of the authority with regard to such seaquarium facility, and the facility charges fixed, charged and collected by an authority may be so adjusted that the revenues of the authority will at all times be adequate to pay all expenses of the authority, including the expenses of operation and maintenance of any seaquarium facility or other property owned or controlled by the authority, including insurance, improvements, replacements, reconstruction and any other required payments, and to pay the principal of and interest on any bonds, and to maintain such reserves or sinking funds for any of the foregoing purposes as may be required by the terms of any lease or other agreement of the authority or as may be deemed necessary or convenient and desirable by the authority.
L.1964, c. 103, s. 8, eff. May 29, 1964.
2023 New Jersey Revised Statutes › Title 40 - Municipalities and Counties › Section 40:54A-9 - Acquisition of realty; manner; eminent domain

40:54A-9. Acquisition of realty; manner; eminent domain
Every authority is hereby empowered, in its own name but for the municipality, to acquire by purchase, gift, grant or device and to take for public use real property within the municipality, or any interest therein which may be deemed by the authority necessary for its purposes. Such authority is hereby empowered to acquire and take such real property or interests therein, by condemnation, in the manner provided by chapter 1 of Title 20, Eminent Domain, of the Revised Statutes (R.S. 20:1-1 et seq.) and, to that end, may invoke and exercise in the manner or mode of procedure prescribed in said chapter, either in its own name or in the name of the municipality, all of the powers of such municipality to acquire or take property for public use; provided, however, that, notwithstanding the foregoing or any other provision of this act, no authority shall take by condemnation, any real property except upon the prior consent thereto by the municipality which created the authority given by resolution adopted by its governing body; and provided, further, that the power herein conferred upon an authority to acquire by condemnation real property and interests therein shall not be exercised to acquire, for any of the purposes of this act, any real property or interests therein owned, used, or to be used by a public utility, as defined in section 48:2-13 of the Revised Statutes, in furnishing any commodity or service which by law it is authorized to furnish.
L.1964, c. 103, s. 9, eff. May 29, 1964.
2023 New Jersey Revised Statutes › Title 40 - Municipalities and Counties › Section 40:54A-10 - Competition with public utility prohibited

40:54A-10. Competition with public utility prohibited
Nothing in this act or any provision hereof shall authorize or be construed to authorize, the construction, installation, acquisition, maintenance, operation, or sale of any property, plant, equipment, facilities, commodity, product or service by any authority which would be competitive with any public utility as the same is defined in section 48:2-13 of the Revised Statutes.
L.1964, c. 103, s. 10, eff. May 29, 1964.
2023 New Jersey Revised Statutes › Title 40 - Municipalities and Counties › Section 40:54A-11 - Annual report of authority; rights and powers of municipality; appropriations; use of funds; budget; record of accounts

40:54A-11. Annual report of authority; rights and powers of municipality; appropriations; use of funds; budget; record of accounts
Each authority shall make an annual report to the municipality by which it has been created, setting forth in detail its operations and transactions for the preceding 12 months.
The creation of an authority by a municipality shall not be deemed to limit in any manner the municipality's right to deal with its lands, or to sell or lease the same, independently of such authority, as heretofore, but the powers conferred upon such municipality and authority by this chapter shall be in addition to any rights or powers now possessed by such municipality with reference to its lands or other properties.
The governing body of such municipality creating an authority under this chapter may appropriate annually, during the life of its authority, such sums as may be reasonably necessary to conduct the normal operations of the authority, but no moneys so appropriated shall be used by an authority for the construction of any building or to finance such construction. The authority shall annually present to the chief financial officer of the municipality its budget for operations for the ensuing year, reflecting therein all unexpended balances on hand from previous appropriations received from the municipality, at the same time and in the same manner and form as is required by several departments of the municipality's government, and the budget so submitted shall be acted upon as in the case of the budgets of such several municipal departments, and, being so acted upon, shall be made a part of the municipality's budget. Each authority shall keep complete and accurate records of its accounts, and separate accounts shall be kept for its normal functions. No authority shall exceed its budget, and moneys received from the municipality by which it has been created shall be expended only for the purposes for which they have been appropriated.
L.1964, c. 103, s. 11, eff. May 29, 1964.
2023 New Jersey Revised Statutes › Title 40 - Municipalities and Counties › Section 40:54C-1 - Tourist development commission; creation by ordinance; members; term of office; vacancies; service without compensation

40:54C-1. Tourist development commission; creation by ordinance; members; term of office; vacancies; service without compensation
The governing body of any municipality enacting an ordinance or ordinances authorized by section 1 of this act, shall by ordinance, establish a " Tourist Development Commission," with all or any significant part of the name of the municipality inserted. The commission shall constitute an agency and instrumentality of the municipality creating it. The commission shall consist of five members who shall be appointed by resolution of the governing body, one of whom shall be a representative of the municipality and shall advise the governing body of the work of the commission, the remaining four of whom shall be municipal licensees upon whom an additional assessment has been imposed pursuant to section 1 of this act or, if a license is issued in the name of a corporation or partnership, their representative. The commissioner representing the municipality shall serve at the pleasure of the governing body. Except as provided in section 6 of this act, the terms of office of the remaining commissioners shall be for 2 years, except that of the members first appointed, two shall be appointed for terms of 1 year and two for terms of 2 years. A vacancy on the commission occurring otherwise than by expiration of term shall be filled for the unexpired term in the same manner as the original appointment. The members shall serve without compensation in performance of their duties as members of the commission.
L.1982, c. 68, s. 3, eff. July 13, 1982.
2023 New Jersey Revised Statutes › Title 40 - Municipalities and Counties › Section 40:54C-2 - Organization, regulation of commission

40:54C-2. Organization, regulation of commission
4. a. As soon as possible and in any event no later than 15 days after its appointment, the commission shall organize and hold its first meeting, fix its hours and place of meeting, and adopt rules for the conduct of its business as it may deem necessary and advisable. A majority of the members of the commission shall constitute a quorum for the transaction of business.
b. The commission shall be considered a "public body" for the purpose of complying with the provisions of the "Open Public Meetings Act," P.L.1975, c.231 (C.10:4-6 et seq.), and shall be subject to the provisions thereof.
c. Members of the commission shall be considered "local government officers" for the purpose of complying with the provisions of the "Local Government Ethics Law," P.L.1991, c.29 (C.40A:9-22.1 et seq.), and shall be subject to the provisions thereof.
d. The commission shall be considered a "contracting unit" pursuant to the provisions of the "Local Public Contracts Law," N.J.S.40A:11-1 et seq., and shall be subject to the provisions thereof.
e. The commission shall designate a location and a person for the public to contact in order to obtain information or inspect the records of the commission during regular business hours.
L.1982,c.68,s.4; amended 1992,c.166,s.2.
2023 New Jersey Revised Statutes › Title 40 - Municipalities and Counties › Section 40:54C-3 - Disbursement authority

40:54C-3. Disbursement authority
5. The commission shall have exclusive authority to disburse all revenues allocated to the fund established pursuant to section 2 of this act. It shall spend moneys from the fund in the manner it deems advisable for the purpose of publicizing and otherwise promoting the municipality it serves in order to attract tourism; however, at least 50 percent of the revenues from the fund shall be disbursed for advertising outside of the municipality to attract tourists into the municipality. The purpose of this act shall be considered a public purpose.
L.1982,c.68,s.5; amended 1994,c.46,s.2.
2023 New Jersey Revised Statutes › Title 40 - Municipalities and Counties › Section 40:54C-4 - Records; reports; disbursements not in accordance with purpose of act

40:54C-4. Records; reports; disbursements not in accordance with purpose of act
The commission shall keep records of its meetings, activities and expenditures. At any time upon the request of the governing body, and in no event less than once annually, the commission shall make a report based on its records. The governing body shall examine the report to determine whether all disbursements from the fund have been made for the purpose stated in section 5 of this act. If the governing body shall determine that disbursements were not made pursuant to the stated purpose of this act, it may, by resolution stating the reasons therefor, remove any or all members of the commission.
L.1982, c. 68, s. 6, eff. July 13, 1982.
2023 New Jersey Revised Statutes › Title 40 - Municipalities and Counties › Section 40:54C-4.1 - Custodian

40:54C-4.1. Custodian
3. The chief financial officer of the municipality shall serve as the custodian of the fund established pursuant to section 2 of P.L.1982, c.68 (C.40:52-8), and shall maintain the necessary financial records required by the Director of the Division of Local Government Services in the Department of Community Affairs.
L.1992,c.166,s.3.
2023 New Jersey Revised Statutes › Title 40 - Municipalities and Counties › Section 40:54C-5 - Joint action with other commission

40:54C-5. Joint action with other commission
Any commission created by this act in any municipality is authorized to act jointly with any commission so created in any other municipality, in furtherance of the purpose stated in section 5 of this act.
L.1982, c. 68, s. 7, eff. July 13, 1982.
2023 New Jersey Revised Statutes › Title 40 - Municipalities and Counties › Section 40:54C-6 - Advertisements exempt from public bidding

40:54C-6. Advertisements exempt from public bidding
4. The provisions of the "Local Public Contracts Law," N.J.S.40A:11-1 et seq., to the contrary notwithstanding, the purchase of, or contracting for, advertisements in periodicals, or on radio, television, or cable television by the commission, shall be exempt from public bidding; provided, however, that in awarding a contract for such advertisements, the commission shall in each instance:
a. State in the resolution awarding the contract the supporting reasons for its action in the resolution awarding the contract;
b. Forthwith cause to be printed once in a newspaper authorized by the commission to publish the legal advertisements thereof, a brief notice stating the nature, duration, service and amount of the contract; and
c. Keep and make available for public inspection a copy of the resolution and the contract.
L.1992,c.166,s.4.
2023 New Jersey Revised Statutes › Title 40 - Municipalities and Counties › Section 40:54C-7 - Authority of commission

40:54C-7. Authority of commission
5. The commission established by an ordinance authorized pursuant to section 1 of P.L.1982, c.68 (C.40:52-7), in furtherance of the 10-year master plan for the growth of tourism pursuant to the provisions of section 8 of the "Division of Travel and Tourism Act," P.L.1977, c.225 (C.34:1A-52), may:
a. Apply for, receive and accept, from the United States, the State, or any other public or private source, contributions or donations of money, property, labor or other thing of value, to be held, used and applied for, or in aid of, the commission's authorized purposes pursuant to section 5 of P.L.1982, c.68 (C.40:54C-3);
b. Make grants of money, property or personal services to any person, business or organization engaged in the tourist industry, upon such terms and conditions as the commission may prescribe; and
c. Enter into any and all agreements or contracts, execute any and all instruments, and do or perform any and all acts necessary or convenient for the purposes of the commission to carry out any power, function or duty exercised thereby.
L.1992,c.166,s.5.
2023 New Jersey Revised Statutes › Title 40 - Municipalities and Counties › Section 40:54D-2 - Findings, determinations relative to tourism improvement and development

40:54D-2. Findings, determinations relative to tourism improvement and development
2. The Legislature finds and determines:
a. The State of New Jersey contains many unique natural, recreational, and economic resources that are enjoyed not only by the citizens of the State but also by millions of visitors from all over the United States and the world, which in turn results in a multi-billion dollar tourism industry that is crucial to the economic well-being of the State.
b. The provision of appropriate public facilities and improvements necessary to promote and sustain tourism is especially difficult for public entities located in sixth class counties of this State. In those counties a relatively small permanent population combines with a relative lack of a diversification in the economic base to present special obstacles for public entities which seek to undertake and fund tourism facilities and improvements without damaging the economic prosperity of the locality by imposing onerous taxes on permanent residents or businesses.
c. The creation of tourism improvement and development districts may assist municipalities in those counties in promoting economic growth and employment related to a tourism-economy and that municipalities in counties of the sixth class should be encouraged to create tourism improvement and development districts to finance the acquisition, maintenance, operation and support of convention center facilities and to promote tourism in order to enhance the local tourism business climates.
d. It is in the public interest to encourage these municipalities in counties of the sixth class to seek regional solutions to common problems related to economic prosperity of this State, and to enhance the prosperity of those municipalities by the adoption of appropriate ordinances to assess, levy and collect taxes upon receipts from certain sales and services, and to impose certain municipal fees. These special public finance measures which are not generally available to other local units of the State, are appropriate to address the particular economic conditions of sixth class counties, and are not necessary or appropriate in areas with a larger population base and more diversified economic structure, which are not so heavily affected by the seasonal fluctuations of a tourism based economy.
e. The extension of the tourism development fees provided by the amendatory and supplementary act, P.L.2002, c.72 is intended to serve as a tool for the tourism improvement and development authority to attract visitors and tourists to the State. The municipalities that constitute the tourism improvement and development district will establish the amounts of the fees, in their sole discretion, with no fee schedule set by the State.
L.1992,c.165,s.2; amended 2002, c.72, s.1.
2023 New Jersey Revised Statutes › Title 40 - Municipalities and Counties › Section 40:54D-4 - Tourism improvement and development districts

40:54D-4. Tourism improvement and development districts
4. a. Two or more contiguous municipalities located in a county of the sixth class may, by ordinances of a substantially similar nature, create a tourism improvement and development district for the purpose of increasing public revenue and to levy taxes upon predominantly tourism related retail receipts at a rate not to exceed 2 percent, and to levy a tourism assessment at a rate of 1.85 percent, and to devote the proceeds therefrom for the purposes herein described. Municipal ordinances so adopted shall not affect which retail receipts are subject to the "Sales and Use Tax Act."
For the same purposes, the ordinances establishing the district shall also provide for the imposition of tourism development fees authorized pursuant to section 15 of P.L.1992, c.165 (C.40:54D-15). The taxes on predominantly tourism related retail receipts and tourism development fees so imposed shall be uniform throughout the district.
b. Notwithstanding any other law to the contrary, ordinances so adopted shall not be subject to referenda, and shall not be altered or repealed, except by mutual action of all such municipalities and then only upon the written approval of the State Treasurer and, so long as the sports authority shall own and be responsible for the construction and operation of the Wildwood convention center facility, upon the written approval of the sports authority. Each municipality which enters into the creation of the district shall covenant that the ordinance, or a condition imposed by statute that each municipality is required to meet, shall not be altered or repealed in such manner as to affect any bonds or other obligations pertaining to projects within the district which are outstanding. Any alteration or repeal, or attempted alteration or repeal, in violation of this subsection, whether before or after the effective date of P.L.1997, c.273 (C.40:54D-25.1 et al.) shall be null and void.
c The district shall comprise all territory within the boundaries of the municipalities which create or enter into the district.
d. A contiguous municipality located in a county of the sixth class may, by such an ordinance, and with the mutual consent of the governing bodies of the municipalities which created the district, enter into the district so created after the date of the district's creation.
e. A copy of an ordinance adopted pursuant to this section shall be transmitted upon adoption or amendment to the State Treasurer. An ordinance so adopted or any amendment thereto shall provide that the retail receipts tax provisions of the ordinance or any amendment to the retail receipts tax provisions shall take effect on the first day of the first full month occurring 90 days after the date of transmittal to the State Treasurer.
L.1992,c.165,s.4; amended 1997, c.273, s.2; 2002, c.72, s.3.
2023 New Jersey Revised Statutes › Title 40 - Municipalities and Counties › Section 40:54D-5 - Exemptions from taxation

40:54D-5. Exemptions from taxation
5. No tax on predominantly tourism related retail receipts shall be imposed upon:
a. The receipts of a sale or transaction originating or consummated, or both, outside the tourism improvement and development district, notwithstanding that some act may be necessarily performed with respect to the sale or transaction within the district;
b. A nonresident of the district or on account of any sale or transaction by or with a nonresident of the district, except when imposed without discrimination as between residents and nonresidents on account of transfers, sales, or other transactions actually made or consummated within the tourism improvement and development district by a nonresident while within the district.
L.1992,c.165,s.5.
2023 New Jersey Revised Statutes › Title 40 - Municipalities and Counties › Section 40:54D-6 - Collection, administration of tax, assessment; determination, certification of revenues

40:54D-6. Collection, administration of tax, assessment; determination, certification of revenues
6. a. The director shall collect and administer any tax or tourism assessment imposed pursuant to the provisions of P.L.1992, c.165 (C.40:54D-1 et seq.) notwithstanding the provisions of any other law or ordinance to the contrary. In carrying out the provisions of P.L.1992, c.165 (C.40:54D-1 et seq.) the director shall have all the powers granted in P.L.1996; c.30 (C.54:32B-1 et seq.).
b. The director shall determine and certify to the State Treasurer on a monthly basis the amount of revenues collected in a district on predominantly tourism related retail receipts pursuant to P.L.1992, c.165 (C.40:54D-1 et seq.). The State Treasurer, upon the certification of the director and upon the warrant of the State Comptroller, shall pay and distribute on a monthly basis to the fund established pursuant to section 13 of P.L.1992, c.165 (C.40:54D-13) the amount so determined and certified.
c. The director shall determine and certify to the State Treasurer on a monthly basis the amount of revenues collected in a district as tourism assessments pursuant to P.L.1992, c.165 (C.40:54D-1 et seq.). The State Treasurer, upon the certification of the director and upon the warrant of the State Comptroller, shall pay and distribute on a monthly basis to the fund established pursuant to section 9 of P.L.2002, c.72 (C.40:54D-14.1) the amount so determined and certified.
L.1992,c.165,s.6; amended 1997, c.273, s.3; 2002, c.72, s.4.
2023 New Jersey Revised Statutes › Title 40 - Municipalities and Counties › Section 40:54D-7 - Contents of ordinance

40:54D-7. Contents of ordinance
7. An ordinance imposing a tax upon predominantly tourism related retail receipts or tourism assessments adopted pursuant to this act shall contain the following provisions:
a. All taxes or assessments imposed by the ordinance shall be paid by the purchaser;
b. A vendor shall not assume or absorb any tax or assessment imposed by the ordinance;
c. A vendor shall not in any manner advertise or represent that a tax or assessment imposed by the ordinance will be assumed or absorbed by the vendor;
d. Each assumption or absorption by a vendor of the tax or assessment shall be deemed a separate offense and each representation of 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.1992,c.165,s.7; amended 2002, c.72, s.5.
2023 New Jersey Revised Statutes › Title 40 - Municipalities and Counties › Section 40:54D-8 - Applicability of tax imposed

40:54D-8. Applicability of tax imposed
8. A tax imposed pursuant to an ordinance shall apply only within the territorial limits of the district within the municipalities, and shall be in addition to all other taxes and excises.
L.1992,c.165,s.8.
2023 New Jersey Revised Statutes › Title 40 - Municipalities and Counties › Section 40:54D-10 - "State Tax Uniform Procedure Law" applicable

40:54D-10. "State Tax Uniform Procedure Law" applicable
10. The tourism assessment and the tax imposed upon predominantly tourism related retail receipts pursuant to this act shall be governed by the provisions of the "State Tax Uniform Procedure Law," R.S.54:48-1 et seq.
L.1992,c.165,s.10; amended 2002, c.72, s.7.
2023 New Jersey Revised Statutes › Title 40 - Municipalities and Counties › Section 40:54D-11 - Rules, regulations

40:54D-11. Rules, regulations
11. The director shall, pursuant to the "Administrative Procedure Act," P.L.1968, c.410 (C.52:14B-1 et seq.), adopt rules and regulations necessary to implement this act and the purposes thereof, including the extension of, for cause shown by general regulation or individual authorization, the time of filing a return for a time not exceeding three months on such terms and conditions as the director may require.
L.1992,c.165,s.11.
2023 New Jersey Revised Statutes › Title 40 - Municipalities and Counties › Section 40:54D-12 - Revenues deposited in funds

40:54D-12. Revenues deposited in funds
12. a. All revenues from a tax on predominantly tourism related retail receipts collected by the director under an ordinance adopted and authorized pursuant to this act, P.L.1992, c.165 (C.40:54D-1 et seq.), shall be retained by the State Treasurer for deposit in the fund established pursuant to section 13 of this act, P.L.1992, c.165 (C.40:54D-13), to be used and distributed according to P.L.1992, c.165 (C.40:54D-1 et seq.).
b. All revenues from tourism assessments collected by the director under an ordinance adopted and authorized pursuant to this act, P.L.1992, c.165 (C.40:54D-1 et seq.), shall be retained by the State Treasurer for deposit in the fund established pursuant to section 9 of P.L.2002, c.72 (C.40:54D-14.1) to be used and distributed according to the terms of that section.
c. The State Treasurer may deduct from amounts so retained prior to deposit in the funds an amount equal to that necessary to compensate the Department of the Treasury for costs actually incurred by that department in administering the provisions of this act. The State Treasurer shall annually provide the authority to which the funds pertain with a written account of the amounts so deducted and of the costs so incurred in the previous fiscal year. Amounts deducted by the State Treasurer shall be retained by the Department of the Treasury and used exclusively for costs so incurred.
L.1992,c.165,s.12; amended 2002, c.72, s.8.
2023 New Jersey Revised Statutes › Title 40 - Municipalities and Counties › Section 40:54D-13 - Reserve fund created.

40:54D-13 Reserve fund created.
13. There is created for a tourism improvement and development district established pursuant to P.L.1992, c.165 (C.40:54D-1 et seq.), a reserve fund to be held by the State Treasurer, but not to exist in the State Treasury, to be the repository for monies paid to the State Treasurer pursuant to P.L.1992, c.165 (C.40:54D-1 et seq.), and disbursed as provided herein.
L.1992,c.165,s.13; amended 1997, c.273, s.4.
2023 New Jersey Revised Statutes › Title 40 - Municipalities and Counties › Section 40:54D-17 - Remitting, reporting of fees paid, appropriation to authority

40:54D-17. Remitting, reporting of fees paid, appropriation to authority
17. a. All tourism development fees imposed by ordinance pursuant to section 15 of this act, P.L.1992, c.165 (C.40:54D-15), shall be paid to the municipality by the person making the charge that subjects the person or business to imposition of the fee or, in the case of an agent collecting rents on tourism lodging, by the agent making the collection on behalf of the person providing tourism lodging. The fees 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 by ordinance. The ordinance shall provide for the penalties and interest to be paid in the event of delinquency in payment of fees.
b. The amount of all fees paid to a municipality pursuant to this section shall be appropriated annually to the authority established pursuant to section 18 of this act, P.L.1992, c.165 (C.40:54D-18), to be used by the authority to develop, support, promote and advertise events in the district during all months of the year and to enhance the public awareness of those events promoted in the district.
L.1992,c.165,s.17; amended 2002, c.72, s.11.
2023 New Jersey Revised Statutes › Title 40 - Municipalities and Counties › Section 40:54D-18 - "The Tourism Improvement and Development Authority."

40:54D-18 "The Tourism Improvement and Development Authority."
18. a. Ordinances adopted to create a tourism improvement and development district pursuant to P.L.1992, c.165 (C.40:54D-1 et seq.) shall provide for the creation of a public body corporate and politic for the district, under the name and style of "the Tourism Improvement and Development Authority."
b. Copies of the ordinances for the creation of the authority or amendments thereof shall be filed in the office of the Secretary of State and in the office of the Division of Local Government Services in the Department of Community Affairs. A copy of the certified ordinance or amendment shall be admissible in evidence in any action or proceeding and shall be conclusive evidence of due and proper adoption and filing thereof. After filing in the office of the Secretary of State, a copy of the ordinance or amendment shall be published at least once in a newspaper published or circulating in the adopting municipalities, together with a notice stating the fact and date of its adoption and the date of first publication of the notice. If no action questioning the validity of the creation of the authority is commenced within 45 days after the first publication of the notice, then the authority shall be conclusively deemed to have been validly created and authorized to transact business and exercise powers pursuant to this act, P.L.1992, c.165 (C.40:54D-1 et seq.).
c. An authority so established shall be subject to the provisions of the "Local Authorities Fiscal Control Law," P.L.1983, c.313 (C.40A:5A-1 et seq.), except that the creation of the authority shall not be subject to approval of the Local Finance Board in the Department of Community Affairs.
L.1992,c.165,s.18; amended 1997, c.273, s.6.
2023 New Jersey Revised Statutes › Title 40 - Municipalities and Counties › Section 40:54D-19 - Dissolution of authority.

40:54D-19 Dissolution of authority.
19. The governing bodies of the municipalities which created an authority pursuant to P.L.1992, c.165 (C.40:54D-1 et seq.) may by ordinance, dissolve the authority pursuant to the "Local Authorities Fiscal Control Law," P.L.1983, c.313 (C.40A:5A-1 et seq.), except that any authority in existence on July 1, 1997, shall not be dissolved prior to the date certified by the State Treasurer that all bonds or notes issued by the sports authority pursuant to section 12 of P.L.1991, c.375 (C.5:10-14.3) and section 18 of P.L.1997, c.273 (C.5:10-6.3) to finance the Wildwood convention center facility, together with interest thereon, have been full met and discharged or provided for. Any dissolution, or attempted dissolution, of any such authority in violation of this section, whether before or after the effective date of P.L.1997, c.273 (C.40:54D-25.1 et al.) shall be null and void.
L.1992,c.165,s.19; amended 1997, c.273, s.7.
2023 New Jersey Revised Statutes › Title 40 - Municipalities and Counties › Section 40:54D-21.1 - Entrance into a marketing partnership; qualified business, authority

40:54D-21.1. Entrance into a marketing partnership; qualified business, authority
12. a. A qualified business outside of the district may enter into a marketing partnership with the authority and participate in events and any housing assignment programs or other services or programs administered by an authority, pursuant to this section.
b. An authority may establish and enter into marketing partnership contracts with a qualified business outside the district for participation in events or other services or programs administered by the authority. A qualified business electing to participate in those services of programs shall enter into a marketing partnership contract with the authority. Under the contract the authority shall agree to provide the business with all the rights and privileges applicable to that type of business located within the district, and the business shall agree to pay directly to the authority an amount equal to the tourism development fees and tourism assessments payable by that type of business as if located within the district.
c. For the purposes of this section, "qualified business" means a hotel, motel or other business collecting receipts, sales or charges subject to the "Sales and Use Tax Act," P.L.1966, c.30 (C.54:32B-1 et seq.).
L.2002, c.72, s.11.
2023 New Jersey Revised Statutes › Title 40 - Municipalities and Counties › Section 40:54D-22 - Applicability of "Local Public Contracts Law."

40:54D-22 Applicability of "Local Public Contracts Law."
22. All purchases, contracts or agreements made by the authority pursuant to P.L.1992, c.165 (C.40:54D-1 et seq.) shall be made or awarded pursuant to the "Local Public Contracts Law," P.L.1971, c.198 (C.40A:11-1 et seq.).
L.1992,c.165,s.22; amended 1997, c.273, s.10.
2023 New Jersey Revised Statutes › Title 40 - Municipalities and Counties › Section 40:54D-23 - Maintenance of projects.

40:54D-23 Maintenance of projects.
23. Any convention center facility or other tourism project of the authority shall be maintained and kept in the condition and repair as the authority determines, or the bond covenants require. A project or any part thereof may be policed and operated by employees and other persons as the authority may employ or authorize.
L.1992,c.165,s.23; amended 1997, c.273, s.11.
2023 New Jersey Revised Statutes › Title 40 - Municipalities and Counties › Section 40:54D-24 - Eminent domain

40:54D-24. Eminent domain
24. The exercise of the power of eminent domain and the compensation to be paid thereunder by the authority shall be in accordance with the provisions of the "Eminent Domain Act of 1971," P.L.1971, c.361 (C.20:3-1 et seq.) insofar as the provisions thereof are applicable and not inconsistent with the provisions contained in this act.
L.1992,c.165,s.24.