[Ord. 6 S+FD, 5-7-2008 § 10:22-1]
This chapter shall be known and may be cited as "Motor Vehicle Parking Taxes and Surcharges."
[Ord. 6 S+FD, 5-7-2008 § 10:22-2]
As used in this chapter:
Shall mean designated areas of the City of Newark, in which the Special Event Parking Tax Surcharge shall be imposed.
Shall mean, but is not limited to, spectator sporting events, trade shows, expositions, concerts, and other public events held within the City of Newark.
[R.O. 1966 C.S. § 10:7-1; Ord. 6 S+FBS, 12-18-1985; Ord. 6 S+FM, 1-20-1988; Ord. 6 S+FE, 12-6-1989; Ord. 6 S+FD, 5-7-2008 § 10:22-3; amended 3-24-2020 by Ord. No. 6PSF-E, 03-24-2020]
There is hereby imposed a tax of 15% on fees paid for parking, garaging or storing of motor vehicles, other than fees paid by a tenant for parking in a lot or garage which is part of premises occupied solely as a private one or two family dwelling.
[Ord. 6 S+FD, 5-7-2008 § 10:22-4; amended 3-24-2020 by Ord. No. 6PSF-E, 03-24-2020; 2-7-2024 by Ord. No. 6PSF-B, 02-07-2024]
a.
There is hereby imposed a tax surcharge of 7% on fees for the parking, garaging, or storing of motor vehicles in the Special Event Parking Tax Surcharge Zone(s) for special events held within the City of Newark during weekday evenings, beginning at 6:00 p.m. or later, and held at any time on Saturdays, Sundays, and holidays.
b.
Special Event Parking Tax Surcharge Zone. The following are areas designated by the City which are subject to the Special Event Parking Tax Surcharge:
1.
Chestnut Street (between Jefferson Street and Broad Street); Dr. Martin Luther King Boulevard (between Clinton Avenue and Lackawanna Avenue); Lackawanna Avenue (between Dr. Martin Luther King Boulevard and Broad Street); Division Street (between Broad Street and McCarter Highway); McCarter Highway (between Division Street and Raymond Boulevard); Raymond Boulevard (between McCarter Highway and Jefferson Street); Jefferson Street (between Raymond Boulevard and Chestnut Street).
2.
The Special Event Parking Tax Surcharge is applicable to all areas located within the above designated zone.
c.
All surcharges collected pursuant to subsection a shall be anticipated and appropriated in the municipal budget as a dedicated revenue pursuant to N.J.S.A. 40A:4-39 for the purpose of defraying municipal expenses for police, fire, sanitation work, and other services associated with the hosting of special events. However, sanitation work services paid for out of the surcharge receipts shall be performed solely by employees of the City of Newark. This section of Title X, Imposition of Special Event Parking Tax Surcharge (Section 10:22-4), shall be void and the surcharge shall not be collected if the sanitation work services related to special events and paid for out of the surcharge receipts are not performed solely by employees of the City of Newark.
[Added 3-24-2020 by Ord. No. 6PSF-E, 03-24-2020]
a.
There is hereby imposed a tax of 3.5% on fees for the parking, garaging, or storing of motor vehicles, other than parking in a garage, which is part of premises occupied solely as a private one or two family dwelling.
b.
Residents of the City of Newark shall be exempt from the parking tax authorized pursuant to this section as follows:
1.
Short Term Parking: A City of Newark resident may apply to the City of Newark for a full rebate of the 3.5% Mass Transit Access Parking Tax.
2.
Long Term Parking: A parking facility operator shall not charge a City of Newark resident the 3.5% Mass Transit Access Parking Tax upon display of proof of residence.
c.
All parking taxes collected pursuant to this section shall be anticipated and appropriated in the municipal budget as dedicated revenue pursuant to N.J.S.A. 40A:4-39 for the exclusive purpose of funding or financing capital improvements for pedestrian access to mass transit stations, including but not limited to, the construction of bridges, tunnels, platforms, walkways, elevators, escalators, and stairways directly related to mass transit pedestrian accessibility. However, any parking tax revenues remaining after all the budgeted mass transit pedestrian access capital improvement expenditures have been used in a fiscal year may be used to fund quality of life projects within the City of Newark.
d.
The parking tax authorized pursuant to this section shall be collected in addition to the Motor Vehicle Parking Tax (Section 10:22-3), of 15%. The parking tax authorized pursuant to this section shall not be collected whenever a Special Event Parking Tax Surcharge, of 7%, is collected pursuant to Section 10:22-4.
[R.O. 1966 C.S. § 10:7-2; Ord. 6 S+FD, 5-7-2008 § 10:22-5; amended 3-24-2020 by Ord. No. 6PSF-E, 03-24-2020]
[R.O. 1966 C.S. § 10:7-3; Ord. 6 S+FA, 1-4-1989; Ord. 6 S+FD, 5-7-2008 § 10:22-6]
The Director of Finance of the City of Newark is hereby designated as the collector of any and all parking taxes, including surcharges. The Director shall promulgate rules and regulations together with appropriate forms relating to the reporting and payment of the taxes and surcharges imposed including but not limited to, regulations which require the following books, reports, and records:
a.
A separate cash receipts journal itemizing the daily cash receipts collected shall be maintained as a permanent record by each operator for each parking lot or garage operation within the City of Newark. In the event that a single operator has multiple locations a separate record shall be maintained for each location.
b.
The operator of the parking lots and garage operations shall maintain and secure a machine which would sequentially issue tickets and register the time and date of the issuance of such tickets or an alternative mechanized system acceptable to the City of Newark. This mechanized system shall have the capability to document the parking ticket issued to ensure that the daily parking ticket cash receipts can be reconciled with the parking tickets issued.
c.
The operator of the parking lots and garage operations whose parking tax in the aggregate for a year exceeds $10,000 shall submit to the City an annual certified audit of the financial performance of the parking lots and garage operations. The certified audit for each year shall be submitted within 90 days after the end of a calendar year.
d.
Manually Operated Parking Lots. Each vehicle shall have a ticket placed upon the windshield which shall bear the time that the vehicle entered the subject parking lot or garage operation. The departure time must be indicated on the ticket. Both manually and mechanized parking lots tickets shall be kept as permanent daily record and maintained in chronological order by each specific parking lot locations for a period of three years at the principal place of business of the operator.
[R.O. 1966 C.S. § 10:7-4; Ord. 6 S+FD, 5-7-2008 § 10:22-7]
Every person required to collect any taxes and surcharges imposed by this chapter shall be personally liable for the taxes and surcharges imposed, collected, or required to be collected hereunder. Any such person shall have the same right in respect to collecting the taxes, including surcharges, from his/her customer or in respect to nonpayment of the taxes, including surcharges, by the customer as if the taxes, including surcharges, were a part of the service charge and payable at the same time; provided, however, that the Director of Finance shall be joined as a party in any action or proceeding brought to collect the taxes, including surcharges.
[R.O. 1966 C.S. § 10:7-5; Ord. 6 S+FD, 5-7-2008 § 10:22-8]
No person required to collect any tax, including surcharges, hereunder shall advertise or hold out to any person or to the public in general, in any manner, directly or indirectly, that the tax is not considered as an element in the charge payable by the customer, that he/she will pay the tax, that the tax will not be separately charged and stated to the customer or that the tax will be refunded to the customer.
[R.O. 1966 C.S. § 10:7-6; Ord. 6 S+FD, 5-7-2008 § 10:22-9; Ord. 6 PSF-D, 1-21-2009]
This chapter shall apply to all operations involved in parking, garaging, or storing of motor vehicles as of December 31, 1985. The Special Event Parking Tax Surcharge shall apply to the above as of July 1, 2008
[Ord. 6 S+FA, 1-4-1989; Ord. 6 S+FD, 5-7-2008 § 10:22-10]
If the taxes and surcharges imposed herein are not paid when due, interest at a rate of 12% per annum on the amount of tax, including surcharges, and an additional penalty of 1/2 of 1% of the amount of the unpaid tax, including surcharges, for each month or fraction thereof during which the tax, including surcharges, remains unpaid shall be added and collected.
[Ord. 6 S+FA, 1-4-1989; Ord. 6 S+FD, 5-7-2008 § 10:22-2011]
In addition to the provisions identified in Section 10:22-11 and 10:22-14, and pursuant to the provisions of N.J.S.A. 40:48C-39, a person is guilty of a disorderly person offense if he/she fails or neglects to make any report required by this chapter or any rules and regulations promulgated and pursuant thereto; or refuses to permit the Finance Director or his/her designated agent to examine the books, records and papers of any parking lot or garage or any person who knowingly makes an incomplete or fraudulent report or attempts to do anything whatsoever to avoid full disclosure of the amount due under this chapter or to avoid payment of the parking tax in whole or any part thereof, shall upon conviction thereof, be considered a disorderly person and subject to the fines and penalties provided in Title 2C of the State Criminal Code.
[Ord. 6 S+FA, 1-4-1989; Ord. 6 S+FD, 5-7-2008 § 10:22-12]
Any person or organization providing parking services to a customer or tenant and having received a license from the City of Newark is required to display such license in a visible manner for public view. This license should be of current status for the year in which the operator is performing services.
[Ord. 6 S+FA, 1-4-1989; Ord. 6 S+FD, 5-7-2008 § 10:22-13]
Should it be determined after an investigation has been performed by the Special Taxes Auditor that a parking facility is utilizing more spaces than is indicated on the displayed business license, a fine of $100 per day shall be imposed for each day of operation for which this action has been determined. If such action continues in excess of two warnings a recommendation will be made for revocation of the operator's business license.
In the event the operator of parking lots and garage operations does not submit the annual certified audit, as specified in Section 10:22-7(c) above, within 90 days after the end of a calendar year the City shall impose a fine of $50 per day and a recommendation will be made for revocation of the operator's business license.