Square Parking Systems, Inc. v. Business Administrator
This text of 462 A.2d 177 (Square Parking Systems, Inc. v. Business Administrator) is published on Counsel Stack Legal Research, covering New Jersey Superior Court Appellate Division primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.
Opinion
The order under review is affirmed substantially for the reasons expressed by Judge Young in his opinion of April 8,1982 reported at 185 N.J.Super. 468 (Law Div.1982).
Accordingly, the subject Parking Tax ordinance shall be construed and enforced as imposing, within the limits of the enabling legislation,1 a 15% tax on fees for parking, garaging, or storing of motor vehicles, other than: (1) parking in a garage which is part of premises occupied solely as a private one- or [103]*103two-family dwelling;2 (2) fees from parking in garages or parking areas which are leased to residential tenants of multiple dwellings, or (3) with respect to transactions of any religious, charitable or educational institution or organization organized not for profit.3
Affirmed.
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Cite This Page — Counsel Stack
462 A.2d 177, 190 N.J. Super. 102, 1983 N.J. Super. LEXIS 876, Counsel Stack Legal Research, https://law.counselstack.com/opinion/square-parking-systems-inc-v-business-administrator-njsuperctappdiv-1983.