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Atlantic City, NJ
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2024-08-14
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Part II General Legislation
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Chapter 231 Taxation
Administrative Legislation
Ch 1
General Provisions
Ch 4
Administration of Government
Ch 7
Affirmative Action
Ch 10
Airport Advisory Board, Municipal and Regional
Ch 11
All Wars Memorial Building Committee
Ch 12
Arson Investigation Unit
Ch 13
Arts Commission
Ch 14
Atlantic City Ward Commission
Ch 14A
Burial Expenses
Ch 15
Contracts
Ch 15A
Criminal History Background Checks
Ch 16
Defense and Indemnification
Ch 18
Documents, City
Ch 19
Drug-Free Public Housing Facility, Public Park and Public Building Zones
Ch 20
Drug-Free School Zones
Ch 21
Entertainers and Special Events
Ch 21A
Environment
Ch 21B
Environmental Commission
Ch 22
Ethics
Ch 28
Flag, Official
Ch 30
Hiring Policies
Ch 31
Housing Advisory Commission
Ch 32
Housing Authority
Ch 35
Human Relations Commission
Ch 37
Insurance
Ch 40
Citizens Advisory Board
Ch 41
Landlord-Tenant Affairs Board
Ch 43
Local Development Board
Ch 44
Mayor's Office for Film and Television Commission
Ch 45
Meetings, Public
Ch 46
Multicultural Affairs, Advisory Board on
Ch 47
Personnel
Ch 48
Personnel Policies
Ch 52
Police
Ch 53
Procurement
Ch 54
Purchasing Board
Ch 55
Redevelopment Fund
Ch 56
Residency Requirements
Ch 57
Salaries, Titles and Other Compensation
Ch 57A
Shade Tree Committee
Ch 58
(Reserved)
Ch 59
(Reserved)
Ch 61
Utilities
Ch 64
Weapon-Free School Zones
General Legislation
Ch 71
Air Pollution
Ch 76
Alarms
Ch 79
Alcoholic Beverages
Ch 81
Amusement Games and Devices
Ch 87
Auctions, Demonstrations and Sales
Ch 89
Aviation and Airport Regulations
Ch 90
Background Checks
Ch 92
Beaches, Boardwalk and Oceanfront
Ch 93
Bird and Wildlife Feeding
Ch 94
(Reserved)
Ch 97
(Reserved)
Ch 98
Boardwalk Trams
Ch 99
Boats
Ch 103
Brush, Grass and Weeds
Ch 104
Buildings, Abandoned
Ch 105
Buildings, Demolition of
Ch 106
Buildings, Moving of
Ch 107
Bulkheads
Ch 108
Buildings, Unfit
Ch 108A
Checks, Returned
Ch 109
Clairvoyants, Mediums and Fortune-Tellers
Ch 110
Clinical Facilities
Ch 111
Construction Codes, Uniform
Ch 113
Contractors, Licensing of
Ch 114
Criminal Record Checks, Use of
Ch 115
Curfew
Ch 118
Displaced Persons
Ch 121
Dogs and Other Animals
Ch 123
Emergency Services
Ch 125
Firearms and Fireworks
Ch 126
Fire Insurance Liens
Ch 128
Firesafety
Ch 132
Flood Damage Prevention
Ch 137
Food Establishments
Ch 138
Foods, Adulterated
Ch 140
Games of Chance on Sunday
Ch 143
Garbage, Rubbish and Refuse
Ch 145
Hawkers, Peddlers and Vendors
Ch 146
Hazardous Materials
Ch 147
Heat and Heating Equipment
Ch 148
Historic Preservation
Ch 150
Horses and Horse-Drawn Vehicles
Ch 152
Housing
Ch 155
Jewelry Appraisal; Precious Metals
Ch 158
Junkyards and Junk Dealers
Ch 163
Land Use Development
Ch 170
Licenses and Fees
Ch 171
Copies of Documents Maintained by City Clerk
Ch 172
Copies of Documents Maintained by Engineer's Office and Police Department
Ch 173
Littering
Ch 176
Cannabis
Ch 178
Marine Off-Loading Facilities
Ch 182
Massage Parlors
Ch 183
Motorcycles, Mopeds and Similar Vehicles
Ch 184
Newsracks
Ch 186
Noise
Ch 190
Nuisances, Public Health
Ch 194
Occupancy Permits
Ch 197
Parades and Assemblies
Ch 201
Parking Facilities
Ch 202
Parking: Residential Areas
Ch 203
Parks
Ch 204
Peace and Good Order
Ch 205
Pedestrian Mall
Ch 206
(Reserved)
Ch 207
Property Maintenance
Ch 208
Public Health, Welfare and Safety
Ch 209
Recycling
Ch 209A
Rental Property
Ch 210
Rolling Chairs
Ch 211
Rooming and Boarding Houses
Ch 212
Sales, Going-Out-Of-Business
Ch 215
Secondhand Goods Dealers
Ch 216
Sex Offenders, Registration of
Ch 217
Shore Protection, Emergency
Ch 220
Smoke Detectors: Rental Dwelling Units
Ch 221
Smoking
Ch 221A
Solar Energy Systems
Ch 222
Streets and Sidewalks
Ch 223
Stormwater Management
Ch 227
Surfing
Ch 228
Kayaking
Ch 229
Swimming Pools
Ch 231
Taxation
Ch 231 Art I
Senior Citizens' Tax Deferral
§ 231-1
Definitions.
§ 231-2
Qualification.
§ 231-3
Amount deferred.
§ 231-4
Tax deferral lien.
§ 231-5
When tax deferred lien becomes due.
§ 231-6
Application; annual requirements.
§ 231-7
Married couples.
§ 231-8
Property tax deduction.
§ 231-8.1
Periodic review of article.
Ch 231 Art II
Home Improvement Exemption
§ 231-9
Definitions.
§ 231-10
Amount of exemption.
§ 231-11
Commencement and duration of abatement.
§ 231-12
Notice.
§ 231-13
Adoption of administrative regulations.
Ch 231 Art III
Five-Year Exemption and Abatement
§ 231-14
Short title.
§ 231-15
Findings; purpose; determination.
§ 231-16
Definitions.
§ 231-17
Amendments; time period for applications.
§ 231-18
Exemptions for dwellings.
§ 231-19
Exemptions for multiple dwellings.
§ 231-20
Exemptions for commercial and industrial structures.
§ 231-20.1
Exemptions for construction of commercial or industrial structures or multiple dwellings.
§ 231-21
Applications for tax agreements; requirements.
§ 231-22
Formula for payments under tax agreement.
§ 231-23
Duration; projects subject to other laws; valuation of ratables; filing.
§ 231-24
Termination of agreement; notice; taxes due and payable.
§ 231-25
Assessed value of property under exemption.
§ 231-26
Subsequent exemptions; conditions.
§ 231-27
Properties with delinquent taxes ineligible.
§ 231-28
Applications, forms and records.
§ 231-29
Taxes to which article applies.
§ 231-30
Casinos ineligible.
§ 231-31
Rules and regulations.
§ 231-32
Notice to taxpayers.
§ 231-33
Municipal reports.
§ 231-34
When effective.
§ 231-35
(Reserved)
Ch 231 Art IV
Long-Term Tax Incentives
§ 231-36
Intent and purpose.
§ 231-37
Definitions.
§ 231-38
Administration of tax incentive agreements.
§ 231-39
Consideration and recommendation of application.
§ 231-40
Financial agreement.
§ 231-41
Administration of agreements after project completion.
§ 231-42
Termination of long-term tax exemptions.
§ 231-43
Second term tax exemption application.
§ 231-44
Review of second term tax exemption application.
§ 231-45
Form of financial agreement for second term tax exemption.
§ 231-46
Term of second term tax exemption.
§ 231-47
Filing.
§ 231-48
Atlantic City First Employment and Contracting Agreement.
Ch 231 Art V
Medical Cannabis Transfer Tax
§ 231-49
Intent and purpose.
§ 231-50
Definitions.
§ 231-51
Administration of tax.
Ch 231 Art VI
Recreational Cannabis Transfer and User Taxes
§ 231-52
Intent and purpose.
§ 231-53
Definitions.
§ 231-54
Administration of transfer tax.
Ch 233
Taxicabs, Jitneys and Vehicles for Hire
Ch 234
Telephones, Outdoor Public
Ch 235
Towing of Motor Vehicles
Ch 236
Toy Guns
Ch 238
Trailers and Campers
Ch 243
Vehicles and Traffic
Ch 244
Vehicles, Electric
Ch 246
Vending Machines
Ch 248
Water
Ch 251
Window Guards
Ch 253
Wireless Communications
Appendix
Ch A265
Cable Television Franchise
Disposition List
Ch DL
Disposition of Legislation
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Chapter 231
Taxation
[HISTORY: Adopted by the City Council of the City of Atlantic City as indicated in article histories. Amendments noted where applicable.]
Article I
Senior Citizens' Tax Deferral
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§ 231-1
Definitions.
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§ 231-2
Qualification.
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§ 231-3
Amount deferred.
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§ 231-4
Tax deferral lien.
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§ 231-5
When tax deferred lien becomes due.
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§ 231-6
Application; annual requirements.
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§ 231-7
Married couples.
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§ 231-8
Property tax deduction.
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§ 231-8.1
Periodic review of article.
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Article II
Home Improvement Exemption
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§ 231-9
Definitions.
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§ 231-10
Amount of exemption.
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§ 231-11
Commencement and duration of abatement.
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§ 231-12
Notice.
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§ 231-13
Adoption of administrative regulations.
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Article III
Five-Year Exemption and Abatement
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§ 231-14
Short title.
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§ 231-15
Findings; purpose; determination.
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§ 231-16
Definitions.
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§ 231-17
Amendments; time period for applications.
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§ 231-18
Exemptions for dwellings.
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§ 231-19
Exemptions for multiple dwellings.
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§ 231-20
Exemptions for commercial and industrial structures.
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§ 231-20.1
Exemptions for construction of commercial or industrial structures or multiple dwellings.
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§ 231-21
Applications for tax agreements; requirements.
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§ 231-22
Formula for payments under tax agreement.
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§ 231-23
Duration; projects subject to other laws; valuation of ratables; filing.
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§ 231-24
Termination of agreement; notice; taxes due and payable.
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§ 231-25
Assessed value of property under exemption.
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§ 231-26
Subsequent exemptions; conditions.
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§ 231-27
Properties with delinquent taxes ineligible.
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§ 231-28
Applications, forms and records.
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§ 231-29
Taxes to which article applies.
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§ 231-30
Casinos ineligible.
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§ 231-31
Rules and regulations.
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§ 231-32
Notice to taxpayers.
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§ 231-33
Municipal reports.
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§ 231-34
When effective.
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§ 231-35
(Reserved)
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Article IV
Long-Term Tax Incentives
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§ 231-36
Intent and purpose.
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§ 231-37
Definitions.
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§ 231-38
Administration of tax incentive agreements.
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§ 231-39
Consideration and recommendation of application.
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§ 231-40
Financial agreement.
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§ 231-41
Administration of agreements after project completion.
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§ 231-42
Termination of long-term tax exemptions.
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§ 231-43
Second term tax exemption application.
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§ 231-44
Review of second term tax exemption application.
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§ 231-45
Form of financial agreement for second term tax exemption.
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§ 231-46
Term of second term tax exemption.
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§ 231-47
Filing.
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§ 231-48
Atlantic City First Employment and Contracting Agreement.
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Article V
Medical Cannabis Transfer Tax
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§ 231-49
Intent and purpose.
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§ 231-50
Definitions.
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§ 231-51
Administration of tax.
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Article VI
Recreational Cannabis Transfer and User Taxes
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§ 231-52
Intent and purpose.
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§ 231-53
Definitions.
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§ 231-54
Administration of transfer tax.
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