[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.
