Chapter 40:48C - IMPOSITION OF TAXES

Section 40:48C-1 - Imposition of taxes
Section 40:48C-1.2 - Imposition of tax, surcharge by certain municipalities
Section 40:48C-1.3 - Parking tax, surcharge, certain municipalities
Section 40:48C-1.4 - Municipality under rehabilitation and economic recovery, imposition of surcharge
Section 40:48C-1.5 - City of second class located in certain counties; imposition of surcharge
Section 40:48C-1.6 - Surcharges imposed; use by municipality
Section 40:48C-1.7 - Imposition of mass transit access parking tax
Section 40:48C-1.8 - Acceptance of credit cards
Section 40:48C-2 - Short title
Section 40:48C-3 - Definitions
Section 40:48C-4 - Authorization; rate
Section 40:48C-5 - Alcoholic beverage tax
Section 40:48C-6 - Parking tax; special event parking tax surcharge
Section 40:48C-7 - Collection of taxes, surcharges, liability of collector; payment to municipality
Section 40:48C-8 - [Repealed]
Section 40:48C-14 - Definitions; employer; payroll
Section 40:48C-15 - Collection of employer payroll tax by municipality
Section 40:48C-16 - Ordinance; contents
Section 40:48C-17 - Exemption of non-profit corporations or associations
Section 40:48C-18 - Liability of employer to only one municipality
Section 40:48C-19 - [Repealed]
Section 40:48C-34 - Ordinances; contents; payment to municipality; use of funds; effective date of imposition of tax
Section 40:48C-35 - Tax as debt of taxpayer; action for collection; limitation of action
Section 40:48C-36 - Issuance of certificate of indebtedness
Section 40:48C-37 - Interest and penalties on unpaid tax
Section 40:48C-38 - Appeal of determination of liability
Section 40:48C-39 - Failure to make report or allow inspection; failure to disclose amount due
Section 40:48C-40 - Copy of ordinance to state officers
Section 40:48C-41 - Tax exemption; religious, charitable or educational institutions or organizations
Section 40:48C-42 - Inapplicability of exemption for parking taxes to certain State entities