[Adopted 2-2-1993 by Ord. No. 93-01]
The areas within the City of Englewood shown and designated
on Schedule A annexed hereto and made part hereof are hereby determined to be areas in need of rehabilitation
or redevelopment as to defined in P.L. 1991, Chapter 441 (N.J.S.A.
40A:21-1 et seq.).
Within the designated areas set forth in §
389-1 above, the first $5,000 in assessed full and true value of home improvements for each dwelling unit primarily and directly affected by a home improvement in any dwelling more than 20 years old shall not be regarded as not increasing the value of such property for a period of five years, notwithstanding the value of the dwelling to which such improvements are made is increased thereby; provided, however, that during said period, the assessment on such dwelling shall not be less than the assessment thereon existing immediately prior to the improvements, unless there is damage to the dwelling through action of the elements sufficient to warrant a reduction.
Any such exemption authorized pursuant to §
389-2 hereof shall be approved and determined in accordance with the provisions of P.L. 1991, Chapter 441 (N.J.S.A. 40A:21-1 et seq.) and any applicable rules and regulations promulgated thereunder.
[Adopted 8-9-2005 by Ord. No. 05-14]
There is hereby fixed, imposed and established a hotel and motel
occupancy tax at a uniform rate of 3% on charges of rent for every
occupancy of a room or rooms within a hotel or motel subject to taxation
pursuant to Subsection (d) of Section 3 of P.L. 1966, c. 30 (N.J.S.A.
54:32B-3). The tax imposed by this section shall be in addition to
any other tax or fee imposed pursuant to statute or local ordinance
by any governmental entity upon the occupancy of a hotel or motel
room.
The tax imposed pursuant to the provisions of this article and
Section 3 of P.L. 2003, c. 114 (N.J.S.A. 40:48F-1) shall be governed
by the provisions of the State Uniform Tax Procedure Law (N.J.S.A.
54:48-1 et seq.).
A copy of this article shall be transmitted upon adoption to
the State Treasurer. The provisions of this article shall take effect
on the first day of the first full month occurring 90 days after the
date of transmittal to the State Treasurer and upon passage and publication
of this article as required by law.