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City of Long Branch, NJ
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Part II General Legislation
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Chapter 306 Taxation
Chapter 306
Taxation
[HISTORY: Adopted by the City Council of the City of Long Branch as indicated in article histories. Amendments noted where applicable.]
GENERAL REFERENCES
City Tax Collector — See Ch.
5
, §
5-10C
.
Article I
Payment of Taxes Prior to Issuance of Licenses
§ 306-1
Payment of delinquent property taxes or assessments.
§ 306-2
Revocation or suspension of license or permit.
§ 306-3
Alcoholic beverage licenses or permits.
Article II
Payment of Delinquent Taxes
§ 306-4
Delinquency charges.
§ 306-5
Tax sale certificates.
§ 306-6
Exemption from interest.
§ 306-7
Installments due on legal holidays or when office is closed.
§ 306-8
Definitions.
Article III
Hotel and Motel Room Occupancy Tax
§ 306-9
Purpose.
§ 306-10
Tax established.
§ 306-11
Tax in addition to other taxes or fees.
§ 306-12
Exemption.
§ 306-13
Statutory requirements.
§ 306-14
Collection of tax.
§ 306-15
Violations and penalties.
Article IV
Property Tax Exemptions for 100% Disabled Veterans
§ 306-16
Refund of taxes collected on property as to which exemption claim subsequently allowed.
Article V
Five-Year Tax Exemption and Abatement
§ 306-17
Authorization.
§ 306-18
Tax exemptions for improvements to dwellings.
§ 306-19
Tax exemptions for improvements to multiple dwellings.
§ 306-20
Tax exemptions and/or abatements for improvements to commercial and industrial structures.
§ 306-21
Actions of Tax Assessor.
§ 306-22
Additional improvements on exempt or abated properties.
§ 306-23
Delinquent taxes or nonpayment of penalties.
§ 306-24
Application to be filed; implementation; public notice.
§ 306-25
Taxes to which exemptions apply; subject to applicable law.
§ 306-26
Municipal report of exemptions to improvements.