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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-1.7: Imposition of mass transit access parking tax.

40:48c-1.8: Acceptance of credit cards.

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