New Jersey Statutes
§ 40:48C-34 — Ordinances; contents; payment to municipality; use of funds; effective date of imposition of tax
New Jersey·Title 40 MUNICIPALITIES AND COUNTIES
a.Every ordinance imposing a tax pursuant to this act shall provide methods for reporting taxes due and providing for the collection thereof. All taxes pursuant to any such ordinance shall be remitted to the chief fiscal officer of the municipality and shall constitute revenues of the municipality available for any lawful municipal purpose.
b.Any ordinance imposing a tax pursuant to this act or increasing or decreasing the rate of such tax shall take effect only the first day of any calendar month in any year. L.1970, c. 326, s. 34, eff. Dec. 23, 1970.
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New Jersey § 40:48C-34 (Ordinances; contents; payment to municipality; use of funds; effective date of imposition of tax) — published by Counsel Stack Legal Research, free access to 12M+ legal documents.
Nearby Sections
15
§ 40:48C-1
Imposition of taxes§ 40:48C-14
Definitions; employer; payroll§ 40:48C-16
Ordinance; contents.§ 40:48C-2
Short title§ 40:48C-3
Definitions§ 40:48C-34
Ordinances; contents; payment to municipality; use of funds; effective date of imposition of tax§ 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-4
Authorization; rate