reglab/statecodes huggingface dataset:
2023 New Jersey Revised Statutes › Title 40 - Municipalities and Counties › Section 40:48-5.1 - Contracts with humane societies where no pound established; advertisement unnecessary

40:48-5.1. Contracts with humane societies where no pound established; advertisement unnecessary
Whenever in any municipality there shall not be established under municipal authority a public pound for the keeping of stray dogs, cats or other domestic pets, and there shall exist in the county wherein such municipality is situated or in any adjoining county, a pound maintained by any humane society or other similar association, not organized for pecuniary profit, which shall have continuously maintained said pound for at least 1 year, such municipality shall enter into negotiations and may contract with such society or association for any period not exceeding 5 years, for collecting, keeping for redemption and destroying all such stray animals found within the municipal limits.
Any provision of any law requiring advertisement for bids before the letting of any contract involving the expenditure of money shall not be applicable to the making of any such contract with such society or association.
Amended by L.1977, c. 88, s. 1, eff. May 14, 1977.
2023 New Jersey Revised Statutes › Title 40 - Municipalities and Counties › Section 40:48-5.3 - Exhibitions of products and industries; poultry or agricultural exhibitions

40:48-5.3. Exhibitions of products and industries; poultry or agricultural exhibitions
Every municipality shall have power to prepare, maintain and display any exhibition of the products and industries of the municipality, or any poultry or agricultural exhibition, or may contribute funds towards the maintenance or conduct thereof.
2023 New Jersey Revised Statutes › Title 40 - Municipalities and Counties › Section 40:48-5.9 - Legislative findings

40:48-5.9. Legislative findings
The Legislature hereby finds, determines and declares:
a. That P.L.1971, c. 221 was enacted for the purpose of providing an immediate and temporary cessation of the development of the community antenna television industry in this State, so that the Legislature might have time to deliberate upon the devise of an adequate regulatory scheme for the industry;
b. That since the enactment of P.L.1971, c. 221, a special commission created by the Legislature has completed its study and recommended legislation for the regulation of the community antenna television industry;
c. That pursuant to the commission's report there is now pending in the Legislature Senate Bill No. 840, enacting a proposed system of regulation and containing among its provisions a repeal of P.L.1971, c. 221;
d. That Senate Bill No. 840, if enacted, will fulfill the purposes for which P.L.1971, c. 221 was enacted, but that by its own terms it can not now become effective prior to the expiration of P.L.1971, c. 221 by the operation of its own terms, on June 17, 1971;
e. That it is desirable that the cessation of community antenna television industry development be continued past June 17, 1971 and until such time as Senate Bill No. 840 has either been enacted and taken effect or has been otherwise disposed of;
f. That during the period since the enactment of P.L.1971, c. 221 certain situations have arisen in which the terms of that act have been construed to prevent certain municipal actions which would not be contrary to the development of a sound regulatory system for cable television and which ought to be permitted in the public interest.
L.1972, c. 68, s. 1, eff. June 19, 1972.
2023 New Jersey Revised Statutes › Title 40 - Municipalities and Counties › Section 40:48-5.10 - Amendment of permission granted by municipality to comply with federal regulations

40:48-5.10. Amendment of permission granted by municipality to comply with federal regulations
Nothing in the act to which this act is a supplement shall be construed to prevent any municipality from amending the terms of any permission heretofore granted to any person in relation to the construction, operation or maintenance of a community antenna television system, when such amendment is necessary for the purpose of permitting compliance with Federal regulations governing such systems.
L.1972, c. 68, s. 3, eff. June 19, 1972.
2023 New Jersey Revised Statutes › Title 40 - Municipalities and Counties › Section 40:48-5.11 - Right of municipality to grant permission for interconnection of systems in operation prior to June 17, 1971

40:48-5.11. Right of municipality to grant permission for interconnection of systems in operation prior to June 17, 1971
Nothing in the act to which this act is a supplement shall be construed as preventing any municipality from granting any permission or authorization necessary for the purpose of interconnecting the facilities of any existing community antenna television systems operating pursuant to authorization granted prior to June 17, 1971.
L.1972, c. 68, s. 4, eff. June 19, 1972.
2023 New Jersey Revised Statutes › Title 40 - Municipalities and Counties › Section 40:48-6 - Records kept and business conducted in municipal building; vaults

40:48-6. Records kept and business conducted in municipal building; vaults
When any municipality maintains a municipal building, or rooms or space for the use and purposes of the municipal government, owned or leased by it, or occupied by virtue of any other permission or authority, all books, records, data, accounts, maps, and papers relating to the government or the conduct of municipal business and matters shall be kept therein, in the custody of the governing body. The governing body shall provide therein a substantial safe or vault, reasonably secure against fire and ordinary theft, for the safe-keeping of such books of account and valuable records and documents, papers and other data. The governing body may designate some other place or places for the safe-keeping of such books, valuable records, documents and papers affording equal or greater security against fire and theft.
2023 New Jersey Revised Statutes › Title 40 - Municipalities and Counties › Section 40:48-7 - Power of taxation; generally

40:48-7. Power of taxation; generally
Any municipality may raise by taxation in the method prescribed by law all money necessary to pay for any improvement or property which it is authorized to make or acquire, and to pay the current expenses of maintaining the same, and for the execution and performance of any power or authority given to the municipality, or any governing body thereof, and to pay the principal of and interest upon all obligations and debts of the municipality.
2023 New Jersey Revised Statutes › Title 40 - Municipalities and Counties › Section 40:48-7.1 - Tax credit for properties with service charges payable to other municipality

40:48-7.1. Tax credit for properties with service charges payable to other municipality
Whenever any municipality undertakes the construction and installation of sewerage facilities within the municipality as a general improvement to be paid for by general taxation, rather than by special assessments levied against the real property benefited thereby, and there exists within the municipality certain tracts or parcels of real property which are connected to a sanitary sewerage system for which service charges are paid to another municipality and that system will not be serviced by such facilities, the governing body of the municipality constructing and installing such facilities may, by ordinance, provide for the granting of a tax credit to be applied against the real property tax annually assessed against such tracts or parcels of real property. The tax credit shall be expressed as a percentage of that portion of the tax assessed against such tracts or parcels of real property which represent assessments for the construction, operation and maintenance of the sewerage facilities to be constructed and installed by the municipality. Such percentage shall be in such amount as the governing body shall deem to be equitable and just but in no event in excess of 100% of the amount of the taxes so assessed.
L.1977, c. 56, s. 1, eff. April 13, 1977.
2023 New Jersey Revised Statutes › Title 40 - Municipalities and Counties › Section 40:48-8.15 - Retail sales tax in fourth class cities

40:48-8.15. Retail sales tax in fourth class cities
Any city of the fourth class in this State is authorized and empowered to enact an ordinance or ordinances for the purposes of increasing public revenue and to levy and collect taxes upon retail sales, or sale at retail, as defined in this act, and to devote the proceeds from such sales to municipal purposes as herein defined.
L.1947, c. 71, p. 431, s. 1, eff. April 19, 1947.
2023 New Jersey Revised Statutes › Title 40 - Municipalities and Counties › Section 40:48-8.16a - Definitions

40:48-8.16a. Definitions
As used in this act:
a. "Convention hall" means a convention hall facility provided by a county improvement authority pursuant to the provisions of subsection (a) of section 11 of P.L.1960, c. 183 (C. 40:37A-54(a)), and shall include all facilities, including commercial, office, community service and parking facilities, and facilities constructed for the accommodation and entertainment of tourists and visitors, constructed in conjunction with the convention hall and forming reasonable appurtenances thereto;
b. "Development fund" means the fund created pursuant to subsection b. of section 5 of this act (C. 40:48-8.30a), that shall be established only in the event that a convention hall facility is constructed in the manner prescribed in this act;
c. "Luxury tax fund" means the fund created by the State Treasurer pursuant to section 5 of P.L.1979, c. 273 (C. 40:48-8.30) into which revenues collected under the provisions of this act shall be deposited, and used for the purposes prescribed; and
d. "Revolving fund" means a separate fund for the conduct of activities designed to increase housing opportunities for low and moderate income families located in eligible municipalities, to be established and administered by a county improvement authority pursuant to subsection a. of section 5 of this act (C. 40:48-8.30a), and section 26 of P.L.1979, c. 275 (C. 40:37A-131).
L.1981, c. 461, s. 1, eff. Jan. 8, 1982.
2023 New Jersey Revised Statutes › Title 40 - Municipalities and Counties › Section 40:48-8.17 - Maximum tax rates

40:48-8.17. Maximum tax rates
Any such ordinance may impose such tax at a rate not to exceed 3% from July 1, 1981 through December 31, 1981; and at a rate not to exceed 7% from January 1, 1982 through August 31, 1982; and at a rate not to exceed 9% on and after September 1, 1982; except that the sale of alcoholic beverages shall continue to be taxed under subsection (1) of section 2 of P.L.1947, c. 71 (C. 40:48-8.16) at a rate not to exceed 3% on and after January 1, 1982.
L.1947, c. 71, p. 432, s. 3, eff. April 19, 1947. Amended by L.1968, c. 117, s. 1, eff. June 25, 1968; L.1979, c. 273, s. 2, eff. Jan. 3, 1980; L.1981, c. 461, s. 2, eff. Jan. 8, 1982; L.1982, c. 125, s. 1, eff. Sept. 2, 1982.
2023 New Jersey Revised Statutes › Title 40 - Municipalities and Counties › Section 40:48-8.18 - Exemptions from sales tax

40:48-8.18. Exemptions from sales tax
No such tax sale shall be imposed:
(a) upon any isolated transaction not made in the ordinary course of repeated and successive transactions of a like character;
(b) upon sales by any State use industry or any sales by any governmental agency in this State to any other governmental agency in this State;
(c) upon any sale to or by the State or any county, municipality, school district, or other political subdivision thereof;
(d) upon any sales which this State is prohibited from taxing under the Constitution and laws of the United States of America;
(e) upon sales or charges made by any church or bona fide purely charitable association not conducted for profit.
L.1947, c. 71, p. 432, s. 4, eff. April 19, 1947.
2023 New Jersey Revised Statutes › Title 40 - Municipalities and Counties › Section 40:48-8.19 - Collection of sales tax; penalties

40:48-8.19. Collection of sales tax; penalties
Such ordinance shall provide for the collection of such tax by an officer of such municipality who shall be designated in such ordinance; shall provide methods for enforcement; and may provide penalties for the violation of any of the provisions of such ordinance.
L.1947, c. 71, p. 433, s. 5, eff. April 19, 1947.
2023 New Jersey Revised Statutes › Title 40 - Municipalities and Counties › Section 40:48-8.20 - Ordinance; provisions required

40:48-8.20. Ordinance; provisions required
Every ordinance imposing a tax under the authority of this act shall contain the following provisions:
(a) all taxes imposed by such ordinance shall be paid by the purchaser;
(b) no vendor shall assume or absorb any tax imposed by such ordinance;
(c) no vendor shall in any manner advertise or in any manner represent that any tax imposed by such ordinance will be assumed or absorbed by him;
(d) each such assumption or absorption by any vendor of any such tax shall be deemed a separate offense and each such representation and each such advertisement by any vendor, each day the same shall continue, shall be deemed a separate offense;
(e) penalties, as fixed in such ordinance, for violation of the foregoing provisions.
L.1947, c. 71, p. 433, s. 6, eff. April 19, 1947.
2023 New Jersey Revised Statutes › Title 40 - Municipalities and Counties › Section 40:48-8.21 - Disposition of sales taxes

40:48-8.21. Disposition of sales taxes
All revenues collected under any such ordinance by the Director of the Division of Taxation pursuant to section 1 of P.L.1980, c. 60 (C. 54:32B-24.1) shall be apportioned according to the following schedule:
(a) Through June 30, 1981, all such revenues shall be deposited in the general fund of the municipality and may be used for general municipal purposes, including the reduction and liquidation of bonded indebtedness, the payment of salaries, construction, reconstruction, maintenance and repair of municipal buildings, installations and properties, and for such other purposes as may be provided by existing ordinances or ordinances hereafter enacted for general municipal purposes;
(b) For revenues collected during the period from July 1, 1981 through February 28, 1982, 66 2/3 % of such revenues shall be paid to the municipality and deposited and used as provided in subsection (a) of this section and 33 1/3 % of such revenues shall be retained by the State Treasurer for deposit in the fund established pursuant to the provisions of section 5 of P.L.1979, c. 273 (C. 40:48-8.30), to be used and distributed according to the terms herein provided;
(c) For revenues collected during the period from March 1, 1982 through June 30, 1982, 2/7 of such revenues shall be paid to the municipality and deposited and used as provided in subsection (a) of this section, and 5/7 of such revenues shall be retained by the State Treasurer for deposit in the fund established pursuant to section 5 of P.L.1979, c. 273 (C. 40:48-8.30) and be distributed according to the terms of this act;
(d) For revenues collected during the period from July 1, 1982 through August 31, 1982, all such revenues shall be retained by the State Treasurer for deposit in the fund established pursuant to section 5 of P.L.1979, c. 273 (C. 40:48-8.30) and distributed according to the terms of P.L.1981, c. 461 (C. 40:48-8.16a et al.);
(e) For revenues collected during the period from September 1, 1982 through December 31, 1982, 2/9 of such revenues shall be paid to the municipality and deposited and used as provided in subsection (a) of this section, and 7/9 of such revenues shall be retained by the State Treasurer for deposit in the fund established pursuant to section 5 of P.L.1979, c. 273 (C. 40:48-8.30) and be distributed according to the terms of P.L.1981, c. 461 (C. 40:48-8.16a et al.);
(f) On and after January 1, 1983, all such revenues shall be retained by the State Treasurer for deposit in the fund established pursuant to section 5 of P.L.1979, c. 273 (C. 40:48-8.30) and distributed according to the terms herein provided.
L.1947, c. 71, p. 433, s. 7, eff. April 19, 1947. Amended by L.1979, c. 273, s. 3, eff. Jan. 3, 1980; L.1981, c. 461, s. 4, eff. Jan. 8, 1982; L.1982, c. 10, s. 1, eff. March 11, 1982; L.1982, c. 125, s. 3, eff. Sept. 2, 1982.
2023 New Jersey Revised Statutes › Title 40 - Municipalities and Counties › Section 40:48-8.21a - Convention hall facility; operating deficiency; payment from tax revenues; limitations; conditions

40:48-8.21a. Convention hall facility; operating deficiency; payment from tax revenues; limitations; conditions
Notwithstanding the provisions of P.L.1981, c. 461 (C. 40:48-8.16a et al.), the State Treasurer may apply an amount not to exceed 1/6 of the revenues collected by the State Treasurer pursuant to P.L.1947, c. 71 (C. 40:48-8.15 et seq.) on or after January 1, 1983, to the payment of any deficiency between the operating expense budget and the anticipated operating revenues available for the operation of a convention hall facility located in a municipality which has adopted an ordinance pursuant to P.L.1947, c. 71. The payment shall be made upon the approval by the State Treasurer of an application therefor by the county improvement authority or other public agency operating the facility. The State Treasurer shall limit the amount of payment to be made under this section, if such limitation is necessary to ensure the payment of principal and interest on any bonds or other obligations issued by, or any lease payments of, the county improvement authority with respect to that facility. The State Treasurer may, in approving an application pursuant to this section, attach such conditions thereto, including the reduction or limitation of items included in the operating expense budget of the facility, as the State Treasurer shall deem appropriate.
The State Treasurer may promulgate such rules and regulations as may be necessary to effectuate the provisions of this section.
L.1982, c. 125, s. 4, eff. Sept. 2, 1982.
2023 New Jersey Revised Statutes › Title 40 - Municipalities and Counties › Section 40:48-8.22 - Territorial limits of sales tax

40:48-8.22. Territorial limits of sales tax
Any tax imposed under the authority of any such ordinance shall have application only within the territorial limits of such municipality and shall be in addition to all other taxes and excises.
L.1947, c. 71, p. 434, s. 8, eff. April 19, 1947.
2023 New Jersey Revised Statutes › Title 40 - Municipalities and Counties › Section 40:48-8.23 - Sales originating or consummated outside city

40:48-8.23. Sales originating or consummated outside city
No such tax shall be imposed on any sale or transaction originating or consummated, or both, outside such municipality, notwithstanding that some act be necessarily performed with respect to such sale or transaction within such municipality.
L.1947, c. 71, p. 434, s. 9, eff. April 19, 1947.
2023 New Jersey Revised Statutes › Title 40 - Municipalities and Counties › Section 40:48-8.24 - Nonresidents

40:48-8.24. Nonresidents
No such tax shall be imposed on a nonresident of such municipality or on account of any sale or transaction by or with a nonresident of such municipality, except when imposed without discrimination as between residents and nonresidents on account of tangible property actually located in such municipality, or service actually rendered in such municipality or on account of transfers, retail sales or other transactions actually made or consummated within such municipality by a nonresident while within such municipality.
L.1947, c. 71, p. 434, s. 10, eff. April 19, 1947.
2023 New Jersey Revised Statutes › Title 40 - Municipalities and Counties › Section 40:48-8.25 - Referendum

40:48-8.25. Referendum
Any ordinance adopted pursuant to the provisions of this act shall, before the same becomes operative, be submitted by the governing body of the municipality to the electors thereof at any general election, at any primary election, or at a special municipal election held for that purpose. Such ordinance shall provide for and fix the time of the holding of such election, of which the municipal clerk shall give notice by causing the same to be published in a newspaper or newspapers circulating in such municipality. The municipal clerk shall likewise prepare the ballots for use in said election. Such election shall be conducted by the respective district boards of registry and election in such municipality, and the canvass and return thereof shall be made in the same manner and subject to the same election procedure now governing general or special elections.
L.1947, c. 71, p. 434, s. 11, eff. April 19, 1947.
2023 New Jersey Revised Statutes › Title 40 - Municipalities and Counties › Section 40:48-8.25a - Ordinance to adopt provisions of this amendatory and supplementary act; referendum not necessary

40:48-8.25a. Ordinance to adopt provisions of this amendatory and supplementary act; referendum not necessary
In any municipality in which the provisions of the act of which this act is amendatory and supplementary is presently operative pursuant to an ordinance and referendum thereon approving the same heretofore adopted and held in accordance with the provisions of said act, any ordinance to adopt the provisions of this amendatory and supplementary act shall, upon adoption, become operative within the municipality without any requirement to submit the same to the voters for their approval or disapproval.
L.1968, c. 117, s. 2, eff. June 25, 1968.
2023 New Jersey Revised Statutes › Title 40 - Municipalities and Counties › Section 40:48-8.25b - Ordinance and referendum adopting provisions of act; approval by voters

40:48-8.25b. Ordinance and referendum adopting provisions of act; approval by voters
In any municipality in which the provisions of P.L.1947, c. 71 (C. 40:48-8.15 et seq.) are presently operative pursuant to an ordinance and referendum thereon approving the same heretofore adopted and held in accordance with the provisions of that act, any ordinance to adopt the provisions of this amendatory and supplementary act shall, upon adoption, become operative within the municipality without any requirement to submit the same to the voters for their approval or disapproval. Such municipality may also provide and covenant by ordinance that the ordinance authorizing such tax will not be amended so as to repeal or reduce such tax while bonds entitled to the benefits of this amendatory and supplementary act are outstanding with the holders of such bonds, unless the resolution authorizing such bonds shall provide otherwise. Such covenant shall constitute a valid and legally binding contract between such municipality and such holders.
L.1982, c. 125, s. 2, eff. Sept. 2, 1982.
2023 New Jersey Revised Statutes › Title 40 - Municipalities and Counties › Section 40:48-8.26 - Ballots for referendum election

40:48-8.26. Ballots for referendum election
The ballots to be used at such election shall be in substantially the following form:
"To vote upon the public question printed below, if in favor thereof mark a cross ( x ) or plus (+) in the square at the left of the word YES, and if opposed thereto mark a cross ( x ) or plus (+) in the square at the left of the word NO.
"Shall the ordinance (here insert the title of the proposed ordinance) be adopted?"
[ ] YES
[ ] NO
L.1947, c. 71, p. 435, s. 12, eff. April 19, 1947.
2023 New Jersey Revised Statutes › Title 40 - Municipalities and Counties › Section 40:48-8.27 - Duration of sales tax ordinance

40:48-8.27. Duration of sales tax ordinance
If a majority of the qualified electors voting on the proposed ordinance shall vote in favor thereof, such ordinance shall thereupon become a valid and binding ordinance of the municipality. Any such ordinance shall continue in force and effect until the same shall be repealed by the governing body or until the voters of such municipality shall authorize such repeal at a referendum election held for such purpose.
L.1947, c. 71, p. 435, s. 13, eff. April 19, 1947.
2023 New Jersey Revised Statutes › Title 40 - Municipalities and Counties › Section 40:48-8.28 - Cost of referendum election

40:48-8.28. Cost of referendum election
If the ordinance so submitted shall be adopted by the voters of the municipality, the cost of such election shall be paid from the first revenues obtained under such ordinance. Should, however, the ordinance be rejected, the cost of such election shall be paid from general municipal revenues.
L.1947, c. 71, p. 435, s. 14, eff. April 19, 1947.
2023 New Jersey Revised Statutes › Title 40 - Municipalities and Counties › Section 40:48-8.29 - Ordinance operative without referendum; validity of ordinance to protect bondholders

40:48-8.29. Ordinance operative without referendum; validity of ordinance to protect bondholders
In any municipality in which the provisions of the act of which this act is amendatory and supplementary are presently operative pursuant to an ordinance and referendum thereon approving the same heretofore adopted and held in accordance with the provisions of said act, any ordinance to adopt the provisions of this amendatory and supplementary act shall, upon adoption, become operative within the municipality without any requirement to submit the same to the voters for their approval or disapproval. Such municipality may also provide and covenant by ordinance that the ordinance authorizing such tax will not be amended so as to repeal or reduce such tax while bonds entitled to the benefits of this Act are outstanding with the holders of such bonds, unless the resolution authorizing such bonds shall provide otherwise. Such covenant shall constitute a valid and legally binding contract between such municipality and such holders.
L.1979, c. 273, s. 4, eff. Jan. 3, 1980.
2023 New Jersey Revised Statutes › Title 40 - Municipalities and Counties › Section 40:48-8.29a - Ordinances; adoption of supplementary act; operative without voter approval; covenant not to reduce or repeal tax

40:48-8.29a. Ordinances; adoption of supplementary act; operative without voter approval; covenant not to reduce or repeal tax
In any municipality in which the provisions of P.L.1947, c. 71 (C. 40:48-8.15 et seq.) are presently operative pursuant to an ordinance and referendum thereon approving the same heretofore adopted and held in accordance with the provisions of that act, any ordinance to adopt the provisions of this amendatory and supplementary act shall, upon adoption, become operative within the municipality without any requirement to submit the same to the voters for their approval or disapproval. Such municipality may also provide and covenant by ordinance that the ordinance authorizing such tax will not be amended so as to repeal or reduce such tax while bonds entitled to the benefits of this act are outstanding with the holders of such bonds, unless the resolution authorizing such bonds shall provide otherwise. Such covenant shall constitute a valid and legally binding contract between such municipality and such holders.
L.1981, c. 461, s. 3, eff. Jan. 8, 1982.
2023 New Jersey Revised Statutes › Title 40 - Municipalities and Counties › Section 40:48-8.30 - Fund for repository of moneys paid to state treasurer

40:48-8.30. Fund for repository of moneys paid to state treasurer
There is created a fund to be held by the State Treasurer, but not to exist in the State Treasury, to be the repository for moneys paid to the State Treasurer pursuant to this act and disbursed as provided herein.
L.1979, c. 273, s. 5, eff. Jan. 3, 1980.
2023 New Jersey Revised Statutes › Title 40 - Municipalities and Counties › Section 40:48-8.31 - Deposit of revenues; dedication and pledge

40:48-8.31. Deposit of revenues; dedication and pledge
In the fiscal year beginning on July 1, 1981 and such fiscal year thereafter, the State Treasurer shall deposit the revenues to be paid in the fund created herein which shall be held and disbursed in such amounts as may be necessary to fulfill the purposes of this act and subject to the requirements as prescribed hereafter. Such revenues are hereby dedicated and pledged to such uses and for such purposes.
L.1979, c. 273, s. 6, eff. Jan. 3, 1980.
2023 New Jersey Revised Statutes › Title 40 - Municipalities and Counties › Section 40:48-8.32 - Deposit of revenues in fund; disposition

40:48-8.32. Deposit of revenues in fund; disposition
Beginning July 1, 1981, the revenues paid over to the State Treasurer pursuant to the provisions of section 3 of this amendatory and supplementary act shall be deposited in the fund created in section 5 of this amendatory and supplementary act and shall be applied from time to time pursuant to the provisions herein for the purposes of financing and maintaining facilities now or hereafter authorized pursuant to section 11 of P.L.1960, c. 183 (C. 40:37A-54) located in any eligible municipality.
L.1979, c. 273, s. 7, eff. Jan. 3, 1980.
2023 New Jersey Revised Statutes › Title 40 - Municipalities and Counties › Section 40:48-8.34 - Resolution of county improvement authority; certification by endorsement by director of division of local government services

40:48-8.34. Resolution of county improvement authority; certification by endorsement by director of division of local government services
At any time within 1 year after an approval by the Local Finance Board pursuant to section 8 of P.L.1979, c. 273 (C. 40:48-8.34) with respect to a county improvement authority, said authority shall submit to the Director of the Division of Local Government Services a copy of a resolution authorizing the issuance of bonds for the establishment of a revolving fund, entitled to the benefits of this act in accordance with said approval. If no such resolution is submitted within 1 year, said approval shall be of no further force and effect and the director shall so notify said authority. The Director of Local Government Services shall be and is hereby authorized to endorse upon any copy of such resolution a certification thereof as being the resolution to which a determination of the Local Finance Board has been made, and the endorsement shall be made in such form or manner as the director shall determine.
L.1979, c. 273, s. 9, eff. Jan. 3, 1980. Amended by L.1981, c. 461, s. 8, eff. Jan. 8, 1982.
2023 New Jersey Revised Statutes › Title 40 - Municipalities and Counties › Section 40:48-8.35 - Approval and resolution; submission to state treasurer

40:48-8.35. Approval and resolution; submission to state treasurer
A copy of the approval of the Local Finance Board referred to in section 8 of this amendatory and supplementary act and a copy of the resolution referred to in section 9 of this amendatory and supplementary act, bearing the endorsement of the Director of the Division of Local Government Services shall be submitted to the State Treasurer.
L.1979, c. 273, s. 10, eff. Jan. 3, 1980.
2023 New Jersey Revised Statutes › Title 40 - Municipalities and Counties › Section 40:48-8.36 - Application for change in maturity schedule of bonds

40:48-8.36. Application for change in maturity schedule of bonds
If the county improvement authority shall determine by resolution that the maturity schedule for bonds entitled to the benefits of this amendatory and supplementary act, other than the maturity schedule approved by the Local Finance Board by resolution pursuant to section 8 of this amendatory and supplementary act, is in the best interest of said authority, it may make application to the Local Finance Board setting forth such belief and the grounds therefor and requesting approval of a schedule of maturities for such bonds set forth in the application. If the Local Finance Board, by resolution, shall find that the schedule of maturities set forth in the application is in the best interest of the authority and the State, and that such application is well founded, and that issuance of the bonds mentioned and described in such application would not materially impair the credit of any municipality within the jurisdiction of the authority or substantially reduce its ability, during the ensuing 10 years, to pay punctually the principal and interest of its debts and supply essential public improvements and services, it shall cause its approval to be endorsed thereon within 60 days after submission to it, and shall forward said application to the Treasurer.
L.1979, c. 273, s. 11, eff. Jan. 3, 1980.
2023 New Jersey Revised Statutes › Title 40 - Municipalities and Counties › Section 40:48-8.37 - Recitals in bonds and notes; limitation on maturity

40:48-8.37. Recitals in bonds and notes; limitation on maturity
All of such bonds or notes when issued shall contain a recital to the effect that they are issued pursuant to the "county improvement authorities law" (P.L.1960, c. 183) as amended and are entitled to the benefits of the provisions of this act. Except as otherwise provided in this act, any bonds or notes entitled to the benefits of the provisions of this act shall be authorized and issued in the manner provided for by the "county improvement authorities law." Bonds or notes entitled to the benefits of the provisions of this act shall mature not later than 40 years from their date, without regard to any limitations as to maturities or amounts of annual installments for such bonds or notes as provided in the "county improvement authorities law."
L.1979, c. 273, s. 12, eff. Jan. 3, 1980. Amended by L.1982, c. 113, s. 23, eff. Aug. 14, 1982.
2023 New Jersey Revised Statutes › Title 40 - Municipalities and Counties › Section 40:48-8.38 - Issuance of notes in anticipation of issuance of permanent bonds

40:48-8.38. Issuance of notes in anticipation of issuance of permanent bonds
Any county improvement authority which has authorized bonds which are entitled to the benefits of this act may issue temporary notes or loan bonds, hereinafter called "notes," to the extent permitted or provided by or pursuant to the provisions of the "county improvement authorities law" (P.L.1960, c. 183) or any other applicable laws, subject to such additional terms or conditions with respect to such notes as may be fixed or required by the Director of the Division of Local Government Services to insure that funds are borrowed only for those purposes and in the manner specified in the "county improvement authorities law," P.L.1960, c. 183 (C. 40:37A-44 et seq.).
L.1979, c. 273, s. 13, eff. Jan. 3, 1980. Amended by L.1981, c. 461, s. 9, eff. Jan. 8, 1982.
2023 New Jersey Revised Statutes › Title 40 - Municipalities and Counties › Section 40:48-8.39 - Certification of amounts for annual debt service and reserve fund and paying agent; conclusiveness; payment of deficiency

40:48-8.39. Certification of amounts for annual debt service and reserve fund and paying agent; conclusiveness; payment of deficiency
Except as otherwise provided in section 7 of P.L.1981, c. 461 (C. 40:48-8.33a), within 10 days after issuance of any bonds or notes entitled to the benefits of this act, and from time to time thereafter, an authorized officer of the county improvement authority issuing such bonds or notes shall certify to the Director of the Division of Local Government Services that exact amount payable on account of debt service covering interest and principal on such bonds or notes in each year, the amount needed to fund any reserve fund required by such resolution, and the name and address of the paying agent or paying agents for such bonds or notes. The Director of the Division of Local Government Services shall thereupon verify said amounts and certify the same to the State Treasurer, together with the name and address of the paying agent or paying agents for such bonds or notes. The certification by the Director of the Division of Local Government Services as to amount payable in any year for debt service covering principal and interest on such bonds or notes shall be fully conclusive as to said payments for such bonds or notes, notwithstanding any irregularity, omission or failure as to compliance with any of the provisions of this act with respect to such bonds or notes, provided that such bonds or notes contain a recital to the effect that they are entitled to the benefits of the provisions of this act, and all persons shall be forever estopped from denying that such bonds or notes are entitled to the benefits of the provisions of this act. Upon certification, the State Treasurer shall pay the amounts from the fund to the paying agent specified which will equal any deficiency so certified of principal and interest payments becoming due or any deficiency so certified to exist in any such required reserve fund.
L.1979, c. 273, s. 14, eff. Jan. 3, 1980. Amended by L.1982, c. 113, s. 24, eff. Aug. 14, 1982.
2023 New Jersey Revised Statutes › Title 40 - Municipalities and Counties › Section 40:48-8.40 - Payments from fund to paying agents; limitations on use

40:48-8.40. Payments from fund to paying agents; limitations on use
a. All amounts to be paid from the fund established herein under the provisions of this act with respect to any county improvement authority for debt service covering principal or interest on bonds or notes entitled to the benefits of this act, or for funding any reserve fund required by such resolution, shall, on or before the date for such payment of interest and principal, be paid on behalf of the county improvement authority to the paying agent or paying agents for such bonds or notes in the amount with respect to such date as reflects the amount of principal or interest, respectively, payable as to such date with respect to such authority. Amounts so paid to such paying agent or paying agents shall be applied to the payment of debt service covering principal and interest on such bonds or notes, or to fund such reserve, and for no other purpose.
b. All amounts to be paid from the luxury tax fund or development fund with respect to any county improvement authority for the establishment of a revolving fund shall be paid on behalf of the county improvement authority to the agent or agents designated by the authority as the depository and paying agent or agents for those moneys, from which the authority may withdraw such amounts, for such purposes, and in such manner as shall be consistent with the terms and conditions set forth in the Local Finance Board's approval of that revolving fund.
L.1979, c. 273, s. 15, eff. Jan. 3, 1980. Amended by L.1981, c. 461, s. 10, eff. Jan. 8, 1982.
2023 New Jersey Revised Statutes › Title 40 - Municipalities and Counties › Section 40:48-8.42 - Bank or trust company as paying agent

40:48-8.42. Bank or trust company as paying agent
No bonds or notes entitled to the benefits of this amendatory and supplementary act shall be issued unless there is designated therefor a trustee paying agent or paying agents, at least one of which is a bank or trust company authorized to do business in this State.
L.1979, c. 273, s. 17, eff. Jan. 3, 1980.
2023 New Jersey Revised Statutes › Title 40 - Municipalities and Counties › Section 40:48-8.43 - Pledge or dedication of revenues, moneys or funds held by state treasurer; validity; lien

40:48-8.43. Pledge or dedication of revenues, moneys or funds held by state treasurer; validity; lien
Any pledge or dedication of revenues, moneys or funds held by the State Treasurer made by the county improvement authority by such resolution or by the municipality by such ordinance shall be valid and binding from the time when the pledge is made; the revenues, moneys or funds so pledged and thereafter received by the State Treasurer shall immediately be subject to the lien of such pledge or dedication without any physical delivery thereof or further act, and the lien of any such pledge or dedication shall be valid and binding as against all parties having claims of any kind in tort, contract or otherwise against the State Treasurer, the county improvement authority or the municipality, irrespective of whether such parties have notice thereof.
All such provisions of said bond resolution and all such covenants, pledges and dedications, and agreements shall constitute valid and legally binding contracts between the authority and the several holders of the bonds entitled to the benefits of the provisions of this amendatory and supplementary act, and shall be enforceable by any such holder or holders by appropriate action or proceeding in any court of competent jurisdiction including a proceeding in lieu of prerogative writ.
L.1979, c. 273, s. 18, eff. Jan. 3, 1980.
2023 New Jersey Revised Statutes › Title 40 - Municipalities and Counties › Section 40:48-8.44 - Eligible municipality defined

40:48-8.44. Eligible municipality defined
For purposes of this amendatory and supplementary act, "eligible municipality" means any municipality imposing a tax under an ordinance adopted under this act.
L.1979, c. 273, s. 20, eff. Jan. 3, 1980.
2023 New Jersey Revised Statutes › Title 40 - Municipalities and Counties › Section 40:48-8.46 - Promotional fees.

40:48-8.46 Promotional fees.
2. There is authorized to be imposed on and collected from hotels and transient accommodations in an eligible municipality, fees for the promotion of tourism, conventions, resorts and casino gaming, if any, in the eligible municipality.
L.1991, c.376, s.2; amended 2018, c.49, s.9.
2023 New Jersey Revised Statutes › Title 40 - Municipalities and Counties › Section 40:48-8.47 - Proceeds from promotional fees

40:48-8.47. Proceeds from promotional fees
3. Except as provided by P.L.2001, c.221 (C.5:12-173.9 et al.), proceeds from the fees collected in any eligible municipality pursuant to this act shall be paid into a special fund which shall be established and held by the convention center operating authority which is empowered to operate the convention center facilities in the eligible municipality. Amounts in the special fund shall be expended by the convention center operating authority solely for the purpose of promoting tourism, conventions, resorts and casino gaming, if any, in the eligible municipality. Pending this application, monies in the fund shall be invested in accordance with law applicable to the convention center operating authority and the income therefrom shall be credited to the fund.
L.1991,c.376,s.3; amended 2001, c.221, s.16.
2023 New Jersey Revised Statutes › Title 40 - Municipalities and Counties › Section 40:48-8.48 - Fees adopted by resolution.

40:48-8.48 Fees adopted by resolution.
4. Fees under this act with respect to any eligible municipality shall be adopted by resolution of the convention center operating authority operating convention center facilities within the eligible municipality. The rate thereof shall be $2 per day for each occupied room in the case of any hotels in the eligible municipality which provide casino gaming, and $1 per day for each occupied room in the case of the other hotels or transient accommodations in the eligible municipality. A certified copy of the resolution shall be provided to the State Treasurer and the director.
L.1991, c.376, s.4; amended 2018, c.49, s.10.
2023 New Jersey Revised Statutes › Title 40 - Municipalities and Counties › Section 40:48-8.49 - Fees; collection, administration.

40:48-8.49 Fees; collection, administration.
5. The fees under this act shall be collected and administered by the director, notwithstanding the provisions of any other law to the contrary. 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.). The director shall determine and certify to the State Treasurer on a monthly basis the amount of revenues collected by the director pursuant to this section on account of the fees imposed pursuant to this act in an eligible municipality which are payable to the convention center operating authority operating convention center facilities in such eligible municipality. 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 convention center operating authority the amount so determined and certified.
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.1991, c.376, s.5; amended 2018, c.49, s.11; 2019, c.235, s.7.
2023 New Jersey Revised Statutes › Title 40 - Municipalities and Counties › Section 40:48-9 - Appropriations to civil war organizations; purposes

40:48-9. Appropriations to civil war organizations; purposes
Any municipality may make appropriations to a post of the Grand Army of the Republic, and if there be no such post in the municipality it may make appropriations to any camp of Sons of Union Veterans of the Civil War, for the proper observance of memorial and other patriotic holidays.
2023 New Jersey Revised Statutes › Title 40 - Municipalities and Counties › Section 40:48-9.1 - Appropriations for expenses of war price and rationing boards; validation of appropriations made

40:48-9.1. Appropriations for expenses of war price and rationing boards; validation of appropriations made
It shall be lawful for any municipality to appropriate moneys for the expenses of any rationing board or local war price and rationing board; such moneys shall be appropriated and disbursed in the same manner as other moneys are appropriated and disbursed. All appropriations and expenditures heretofore made, incurred or paid by any municipality for the operation of any rationing board or local war price and rationing board are hereby validated and confirmed.
L.1943, c. 183, p. 514, s. 1, eff. April 9, 1943.
2023 New Jersey Revised Statutes › Title 40 - Municipalities and Counties › Section 40:48-9.4 - Contributions to nonprofit corporation operating senior citizens center

40:48-9.4. Contributions to nonprofit corporation operating senior citizens center
Any municipality or county may make an annual, voluntary contribution to any nonprofit corporation, which operates a senior citizens' center anywhere in the State, in support of the educational, cultural, recreational and personal assistance programs conducted by it for senior citizens of such municipality or county.
L.1964, c. 126, s. 1; L.1965, c. 190, s. 1, eff. Dec. 14, 1965. Amended by L.1982, c. 138, s. 1, eff. Sept. 16, 1982.