SENATE, No. 762

STATE OF NEW JERSEY

INTRODUCED FEBRUARY 15, 1996

By Senators O'CONNOR and KENNY

An Act concerning the municipal parking tax and amending P.L.1970, c.326.

    Be It Enacted by the Senate and General Assembly of the State of New Jersey:

    1. Section 6 of P.L.1970, c.326 (C.40:48C-6) is amended to read as follows:

    6. Any municipality is hereby authorized and empowered to enact an ordinance imposing in any such municipality a tax, not to exceed the greater of 15%on fees for parking, garaging, or storing of motor vehicles, or $2 per motor vehicle per day, other than parking in a garage which is part of premises occupied solely as a private one- or two-family dwelling. For the purposes of this act, in the case where any parking facility situated within two contiguous municipalities authorized under section 1 of P.L.1970, c.326 (C.49:48C-1) and section 2 of P.L.1987, c.21 (C.40:48C-1.2), the tax authorized herein may only be imposed on fees attributable to that portion of any parking facility which is situated within the physical boundaries of the municipality.

(cf: P.L.1987, c.21, s.1)

    2. This act shall take effect immediately.

STATEMENT

    This bill would authorize municipalities that are empowered to impose a parking tax to charge each motor vehicle the greater of either 15% of the cost of parking or $2 per day. Under current law, these municipalities are limited to charging each motor vehicle up to 15% of the cost of parking.

Authorizes $2 per vehicle municipal parking tax.