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Title: 40 - MUNICIPALITIES AND COUNTIES

Chapter: 48C - Imposition of taxes

40:48C-1: Imposition of taxes

40:48C-1.2: Imposition of tax, surcharge by certain municipalities.

40:48C-1.3: Parking tax, surcharge, certain municipalities.

40:48C-1.4: Municipality under rehabilitation and economic recovery, imposition of surcharge.

40:48C-1.5: City of second class located in certain counties; imposition of surcharge.

40:48C-1.6: Surcharges imposed; use by municipality.

40:48C-2: Short title

40:48C-3: Definitions

40:48C-4: Authorization; rate

40:48C-5: Alcoholic beverage tax

40:48C-6: Parking tax; special event parking tax surcharge.

40:48C-7: Collection of taxes, surcharges, liability of collector; payment to municipality.

40:48C-14: Definitions; employer; payroll

40:48C-15: Authorization; rate

40:48C-16: Ordinance; contents

40:48C-17: Exemption of non-profit corporations or associations

40:48C-18: Liability of employer to only one municipality

40:48C-19: Imposition of municipal payroll tax.

40:48C-34: Ordinances; contents; payment to municipality; use of funds; effective date of imposition of tax

40:48C-35: Tax as debt of taxpayer; action for collection; limitation of action

40:48C-36: Issuance of certificate of indebtedness

40:48C-37: Interest and penalties on unpaid tax

40:48C-38: Appeal of determination of liability

40:48C-39: Failure to make report or allow inspection; failure to disclose amount due

40:48C-40: Copy of ordinance to state officers

40:48C-41: Tax exemption; religious, charitable or educational institutions or organizations

40:48C-42: Inapplicability of exemption for parking taxes to certain State entities