Title
AN ORDINANCE AMENDING TITLE 10, FINANCE AND TAXATION, CHAPTER 22, MOTOR VEHICLE PARKING TAXES AND SURCHARGES, OF THE REVISED GENERAL ORDINANCES OF THE CITY OF NEWARK, NEW JERSEY 2000, AS AMENDED AND SUPPLEMENTED, BY AMENDING SUBSECTION 10:22-3(A), IMPOSITION OF MOTOR VEHICLE PARKING TAX AND ADDING A NEW SUBSECTION 10:22-4(C), IMPOSITION OF SPECIAL EVENT PARKING TAX SURCHARGE, SECTION 10:22-5, IMPOSITION OF MASS TRANSIT ACCESS PARKING TAX, AND SUBSECTION 10:22-6(B) COLLECTION OF TAX, INCLUDING SURCHARGES, FROM CUSTOMER.
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WHEREAS, the City imposes a fifteen percent (15%) tax, on fees paid for parking, garaging or storing of motor vehicles, pursuant to N.J.S.A. 40:48C-6(a), and the City inadvertently referenced the exemption of the fifteen percent tax; and
WHEREAS, the City imposes a Special Event Parking Tax Surcharge of seven percent (7%), pursuant to N.J.S.A. 40:48C-6(b), and the City inadvertently omitted language regarding the collected surcharges; and
WHEREAS, pursuant to 2018 New Jersey Assembly Bill No. 5070, New Jersey Two Hundred Eighteenth Legislature, introduced on February 14, 2019, and approved on January 9, 2020 (the "Bill"), the City may adopt an ordinance imposing a Mass Transit Access Parking Tax of three and one half percent (3.5%) to fund projects to improve pedestrian access to mass transit; and
WHEREAS, pursuant to the Bill, the City is authorized to enact an ordinance requiring that any parking facility subject to the taxes already imposed by the City, pursuant to N.J.S.A. 40:48C-6, or to be imposed by the City pursuant to this Ordinance, accept credit cards.
NOW, THEREFORE, BE IT ORDAINED BY THE MUNICIPAL COUNCIL OF THE CITY OF NEWARK, NEW JERSEY, THAT:
Note: Additions are shown as underlined and bold. Deletions are shown as strikethroughs.
SECTION 1.
10:22-3. IMPOSITION OF MOTOR VEHICLE PARKING TAX.
a. There is hereby imposed a tax of fifteen percent (15%) on ...
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