Editor's Note: Former Chapter 30, Admission Ticket Surcharge,
previously codified herein and containing portions of Ordinance No.
6PSF-H, 1-6-2010, was repealed in its entirety by Ordinance No. 6PSF-B,
9-1-2010. Chapter 30, Admission Ticket Surcharge was readopted by
Ordinance No. 6PSF-M, 9-18-2013.
[Ord. 6PSF-M, 9-18-2013]
This chapter shall be known and may be cited as "1.375% Admission
Ticket Surcharge."
[Ord. 6PSF-M, 9-18-2013; amended 1-6-2021 by Ord. No. 6PSF-B, 01-06-2021]
The following definitions shall govern this chapter:
Shall mean the amount paid for admission tickets for all
Tenant Events including any service charge and any charge for entertainment
at a place of amusement, as defined pursuant to Subsection (r) of
Section 2 of P.L. 1966, c.30 (C.54:32B-2), provided that admission
tickets shall not include premium seat tickets, except for annual
premium seat licenses that are sold or renewed after the effective
date (and in such event an Admission Surcharge shall be assessed solely
upon the premium seat license Ticket Component Value for all Tenant
Events).
Shall mean the Director of the Division of Taxation in the
Department of the Treasury of the State of New Jersey.
Shall mean the date the surcharge provisions of City Ordinance
No. 6SPSF-M, 9-18-2013, first took effect (contemplated by such ordinance
to be the first day of the first full month occurring 30 days after
the date of transmittal to the State Treasurer).
Shall mean a place of amusement as that term is defined in
subsection (t) of section 2 of P.L. 1966, c.30 (C.54:32B-2), other
than a motion picture theatre, and other than an amusement park as
defined in section 1 of P.L. 1992, c118 (C.5:3-55), at which admission
charges are regularly paid, which place of amusement is not owned
by the State or an independent State authority, or is not located
on property that is owned by the State or an independent State authority,
and which contains fixed seats or bleacher capacity for not less than
10,000 patrons.
Shall mean all regular and playoff games for which the Major
Place of Amusement is licensed or rented (on a season-by-season basis)
for a tenant’s games played by any professional or collegiate
sports team or league.
Shall mean the value of the standard seating tickets issued
for the premium seat license, measured by the box-office price of
general admission seating directly in front of the premium seat.
[Ord. 6PSF-M, 9-18-2013]
a.
There is hereby imposed a surcharge in the amount of 1.375% of each
admission charge that is subject to the New Jersey sales tax pursuant
to paragraph (1) of subsection (e) of section 3 of P.L. 1966, c.30
(C.54:32B-3), and that is not otherwise exempt from that tax, collected
by each major place of amusement in the City of Newark for admission
thereto, which surcharge shall be paid by the customer or patron from
whom the sales tax is due pursuant to section 3 of P.L. 1966, c.30
(C:54:32B-3). The surcharge imposed shall be in addition to any other
tax or fee imposed by statute or local ordinance or resolution by
any governmental entity upon the admission charge. The surcharge pursuant
to this chapter shall be separately stated on any bill, receipt, invoice
or similar document provided to the customer or patron, but shall
not be considered part of the sale price for purpose of determining
tax pursuant to P.L. 1966, c.30 (C.54:32B-1 et seq.).
b.
A copy of this ordinance (chapter) shall be transmitted by the City
Clerk upon adoption or any amendment thereto to the State Treasurer
along with a list of the names and locations of major places of amusement
in the City of Newark.
c.
The surcharge provisions of this chapter or any amendment thereto,
shall take effect on the first day of the first full month occurring
30 days after the date of transmittal to the State Treasurer.
d.
Conditions.
1.
A vendor shall not assume or absorb the surcharge imposed by the
chapter;
2.
A vendor shall not in any manner advertise or hold out to any person
or to the public in general, in any manner, directly or indirectly,
that the surcharges will be assumed or absorbed by the vendor, that
the surcharge will not be separately charged and stated to the customer,
or that the surcharge will be refunded to the customer or patron;
3.
Each assumption or absorption by a vendor of the surcharge shall
be deemed a separate offense and each representation or advertisement
by a vendor for each day the representation or advertisement continues
shall be deemed a separate offense.
[Ord. 6PSF-M, 9-18-2013]
The surcharge imposed pursuant to this chapter under the provisions
of this section shall be collected on behalf of the City of Newark
by the person collecting the admission charge from the customer or
patron as follows:
a.
Each person required to collect the surcharge shall be personally
liable for the surcharge imposed, collected or required to be collected
hereunder. Any such person shall have the same right in respect to
collecting the surcharge from a customer or patron as if the surcharge
were a part of the admission charge and payable at the same time;
provided, however, that the Director of the Department of Finance
of the City of Newark, shall be joined as a party in any action or
proceeding brought to collect the surcharge.
b.
The person required to collect a surcharge imposed shall, on or before
the dates required pursuant to section 17 of P.L. 1966, c.30 (C.54:32B-17),
forward to the Director of the Division of Taxation in the Department
of the Treasury (hereinafter the "Director") the surcharge collected
in the preceding month and make and file a return for the preceding
month with the Director on any form and containing any information
as the Director shall prescribe as necessary to determine liability
for the surcharge in the preceding month during which the person was
required to collect the surcharge.
c.
The Director may permit or require returns to be made covering other
periods and upon any dates as the Director may specify. In addition,
the Director may require payments of surcharge liability at any intervals
and based upon any classifications as the Director may designate.
In prescribing any other periods to be covered by the return or intervals
or classifications for payment of surcharge liability, the Director
may take into account the dollar volume of surcharge involved as well
as the need for ensuring the prompt and orderly collection of the
surcharge imposed.
d.
The Director may require amended returns to be filed within 20 days
after notice and to contain the information specified in the invoice.
e.
The Director of the Division of Taxation in the Department of Treasury
shall collect and administer the surcharge; in so doing, the Director
shall have all the powers granted pursuant to P.L. 1966.c.30 (C.54:32B-1
et seq.). The surcharge imposed pursuant to the provision of this
chapter shall be governed by the provision of the "State Uniform Tax
Procedure Law," R.S. 54:48-1 et seq.
f.
The Director shall determine and certify to the State Treasurer on
a quarterly or more frequent basis, as prescribed by the State Treasurer,
the amount of revenues collected in the City of Newark.
g.
The State Treasurer, upon the certification of the Director and upon
the warrant of the State Comptroller, shall pay and distribute on
a quarterly or more frequent basis as prescribed by the State Treasurer,
to the City of Newark, the amount of revenues determined and certified.
[Ord. 6PSF-M, 9-18-2013]
Any violation of the provision of this chapter shall be subject
to imprisonment for any term not exceeding 90 days; or by a fine not
exceeding $2,000; or by a period of community service not exceeding
90 days. The minimum monetary penalty shall be no less than $100.
[Ord. 6PSF-M, 9-18-2013]
The revenue received by the City of Newark shall be appropriated
as a special item of local revenue subject to the prior written approval
by the Director of the Division of Local Government Services in the
Department of Community Affairs, and shall be offset with a local
unit appropriation of an equal amount for public safety purposes.
