[Adopted 9-14-2022 by Ord. No. O-2022-00012]
The County of Essex shall impose a surcharge or convenience fee of $5 to offset the cost of electronic receipt transactions with respect to transactions processed by the Essex County Board of Taxation paid for by credit card, debit card, ACH or electronic funds transfer.
All surcharge or convenience fees collected plus any interest or other income earned thereon shall be deposited in a dedicated trust account entitled "Board of Taxation" pursuant to statute, through which such surcharges or fees are to be deposited and expended and used exclusively for the purpose of offsetting the cost of the above-described electronic receipt transactions.