Borough of Oceanport, NJ
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2023-11-02
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Part II: General Legislation
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Chapter 348 Taxation
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Article II Race Horse Meetings Admission Tax
- Part I: Administrative Legislation
- Ch 1 General Provisions
- Ch 5 Administrator
- Ch 6 Americans With Disabilities Act Compliance
- Ch 8 Borough Historian
- Ch 14 Cadet Corps
- Ch 29 Committees and Commissions
- Ch 35 (Reserved)
- Ch 41 Court, Municipal
- Ch 50 Fire Department
- Ch 55 Funds
- Ch 61 Health, Board of
- Ch 64 Vehicles and Traffic
- Ch 68 Memorial Bench/Picnic Table Program
- Ch 72 Officers and Employees
- Ch 75 Payroll Procedures
- Ch 78 Police Department
- Ch 84 Political Fund-Raising
- Ch 96 Sewerage Authority, Regional
- Ch 103 Volunteer Incentives
- Part II: General Legislation
- Ch 108 Affordable Housing
- Ch 115 Alcoholic Beverages
- Ch 121 Amusements
- Ch 127 Animals
- Ch 140 Bicycles
- Ch 154 Buildings, Numbering of
- Ch 158 Business Licensing
- Ch 170 Construction Codes, Uniform
- Ch 183 Curfew
- Ch 190 Drug-Free Zones
- Ch 204 Fees
- Ch 210 Firearms
- Ch 223 Fire Prevention
- Ch 229 Flood Damage Prevention
- Ch 230 Food Handling and Mobile Food Vendors
- Ch 236 Games of Chance
- Ch 243 Helistops
- Ch 250 (Reserved)
- Ch 261 Littering
- Ch 267 Noise
- Ch 269 Nursing Homes
- Ch 279 Parks and Recreation Areas
- Ch 281 Parking Spaces, Reserved
- Ch 284 Peace and Good Order
- Ch 286 Peddlers and Solicitation
- Ch 295 Property Maintenance
- Ch 297 Public Buildings
- Ch 301 Sales and Auctions
- Ch 306 Sewers
- Ch 308 Sex Offender Residency
- Ch 311 Signs
- Ch 313 Single-Use Plastics, Regulation of
- Ch 315 Smoking and Tobacco Products
- Ch 320 Soil Removal
- Ch 325 Solid Waste
- Ch 326 Special Events
- Ch 328 Stormwater Control
- Ch 331 Streets and Sidewalks
- Ch 336 (Reserved)
- Ch 348 Taxation
- Ch 348 Art II Race Horse Meetings Admission Tax
- § 348-4 Authority for tax.
- § 348-5 Application of tax.
- § 348-6 Collection and distribution.
- Ch 361 Towing and Storage
- Ch 371 Trees
- Ch 384 Watercraft, Personal
- Ch 390 Land Development
- Appendix
- Ch A450 Street Ordinances
- Ch A451 Establishment of Parks
- Derivation Table
- Ch DT Derivation Table
- Disposition List
- Ch DL Disposition List
[Adopted 2-6-1975 by Ord. No. 364
(Ch. 58 of the 1970 Code)]
Pursuant to the authority of N.J.S.A. 5:5-48, as amended, there is hereby
established an admissions tax of $0.05 per person for every paid admission,
as defined within said statute, for persons admitted to horse race meetings
by licensed permit holders within the limits of the Borough.
The admissions tax authorized by N.J.S.A. 5:5-48 and implemented by
this article shall be imposed at every race meeting held within
this Borough subsequent to the adoption of this article and shall remain in
effect until repealed by this governing body.
It shall be the responsibility of the permit holder to make payment
of the admission tax receipts provided for in this article to the State Treasurer
for his distribution as provided by law, and said payments shall be made at
the same time the permit holder makes payments to the New Jersey Racing Commission
pursuant to N.J.S.A. 5:5-66.
