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New Jersey Statutes, Title: 40, MUNICIPALITIES AND COUNTIES
Chapter 48c: Imposition of taxes
Section: 40:48c-1.3: Parking tax, surcharge, certain municipalities.
2. Any municipality located in a county of the first class with a population density exceeding 10,000 persons per square mile, according to the latest federal decennial census is hereby authorized and empowered to enact an ordinance imposing the tax, or tax and surcharge, provided for in Article 3 (Parking Tax) of the "Local Tax Authorization Act," P.L.1970, c.326 (C.40:48C-6 et seq.) on any facility situated entirely within its borders, or on any portion of a facility situated within its borders, but which, in part, is also situated in a contiguous municipality which has enacted an ordinance imposing the tax provided for in Article 3 (Parking Tax) of the "Local Tax Authorization Act," P.L.1970, c.326 (C.40:48C-6 et seq.).
L.1991, c.288, s.2; amended 2007, c.296, s.4.
This section added to the Rutgers Database: 2012-09-26 13:37:52.
Older versions of 40:48c-1.3 (if available):
Court decisions that cite this statute:
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