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Borough of Collingswood, NJ chevron_right chevron_right Part II General Legislation chevron_right Chapter 273 Taxation

Chapter 273 Taxation

[HISTORY: Adopted by the Board of Commissioners of the Borough of Collingswood as indicated in article histories. Amendments noted where applicable.]
Article I Tangible Household Personal Property Exemption
§ 273-1 Exemption granted.
§ 273-2 Applicability.
§ 273-3 Filing of certified copy.
Article II Tax Exemption for Improvements
§ 273-4 Supersession.
§ 273-5 Authority.
§ 273-6 Time of taking effect.
§ 273-6.1 Residential dwellings.
§ 273-6.2 Commercial and industrial structures and multiple dwellings, condominiums and cooperatives.
§ 273-6.3 Tax agreements.
§ 273-6.4 Copy of agreement to be forwarded to Director of the Division of Local Government Services.
§ 273-6.5 Disqualification of property owner.
§ 273-6.6 Additional exemption or abatement.
§ 273-6.7 Delinquent taxes.
§ 273-6.8 Application form.
§ 273-6.9 Termination of agreement.
Article III Tax Sales
§ 273-7 Purpose.
§ 273-8 Authorization.
Article IV Cannabis Transfer Tax
§ 273-9 Transfer tax imposed.
§ 273-10 Definitions.
§ 273-11 Applicability.
§ 273-12 Rates.
§ 273-13 User tax imposed.
§ 273-14 Transfer and user tax in addition to other tax.
§ 273-15 Collection and payment.
§ 273-16 Liability to collect tax.
§ 273-17 Charge and refund of tax.
§ 273-18 Remittance of revenues.
§ 273-19 Unpaid tax to become lien.
§ 273-20 Enforcement of lien.
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