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1 AVIS BUDGET GROUP INC v. CITY OF NEWARK -- rank: 1000

... industrial zones, specifically, zones within which commercial airports are located. N.J.S.A. 40:48H-2. The stated purpose of the legislation and the tax was ... of certain municipalities. N.J.S.A. 40:48H-1. N.J.S.A. 40:48H-2, the operative provision granting authority to tax, provides in relevant ... provision. On April 27, 2010, the City Council, pursuant to N.J.S.A. 40:48H-2, introduced an ordinance to tax car rental transactions. During a ... when the City enacted the Ordinance "in strict compliance with . . . [ N.J.S.A. 40:48H-2]." Finally, the judge determined that the City Council followed proper ... and Rep. Sam Graves). 5 In 2009, the Legislature enacted N.J.S.A. 40:48H-2, which authorized qualifying municipalities to levy a tax on car ... industrial zone of the municipality." Ibid. The Legislature intended for N.J.S.A. 40:48H-2 to apply to "the City of Elizabeth and the ...

docket:	a3801-10
court:	NJ Superior Court Appellate Division
decided:	2012-08-01
status:	published
citation:	427 N.J.Super. 326 48 A.3d 1113
Document Size:	68372