§ 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 Collection of employer payroll tax by municipality
§ 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-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
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Terms Used In New Jersey Statutes > Title 40 > Chapter 48C - Imposition of Taxes

  • Amendment: A proposal to alter the text of a pending bill or other measure by striking out some of it, by inserting new language, or both. Before an amendment becomes part of the measure, thelegislature must agree to it.
  • Appeal: A request made after a trial, asking another court (usually the court of appeals) to decide whether the trial was conducted properly. To make such a request is "to appeal" or "to take an appeal." One who appeals is called the appellant.
  • census: means the latest Federal census effective within this State. See New Jersey Statutes 1:1-2
  • Corporation: A legal entity owned by the holders of shares of stock that have been issued, and that can own, receive, and transfer property, and carry on business in its own name.
  • Fiscal year: The fiscal year is the accounting period for the government. For the federal government, this begins on October 1 and ends on September 30. The fiscal year is designated by the calendar year in which it ends; for example, fiscal year 2006 begins on October 1, 2005 and ends on September 30, 2006.
  • Jurisdiction: (1) The legal authority of a court to hear and decide a case. Concurrent jurisdiction exists when two courts have simultaneous responsibility for the same case. (2) The geographic area over which the court has authority to decide cases.
  • month: means a calendar month, and the word "year" means a calendar year. See New Jersey Statutes 1:1-2
  • Partnership: A voluntary contract between two or more persons to pool some or all of their assets into a business, with the agreement that there will be a proportional sharing of profits and losses.
  • person: includes corporations, companies, associations, societies, firms, partnerships and joint stock companies as well as individuals, unless restricted by the context to an individual as distinguished from a corporate entity or specifically restricted to one or some of the above enumerated synonyms and, when used to designate the owner of property which may be the subject of an offense, includes this State, the United States, any other State of the United States as defined infra and any foreign country or government lawfully owning or possessing property within this State. See New Jersey Statutes 1:1-2
  • population: when used in any statute, shall be taken to mean the population as shown by the latest Federal census effective within this State, and shall be construed as synonymous with "inhabitants. See New Jersey Statutes 1:1-2
  • State: extends to and includes any State, territory or possession of the United States, the District of Columbia and the Canal Zone. See New Jersey Statutes 1:1-2