Bill Text: NJ S3176 | 2018-2019 | Regular Session | Introduced
Bill Title: Authorizes certain municipalities to impose parking tax surcharges to fund projects that improve pedestrian access to mass transit; authorizes parking tax discount for residents.
Spectrum: Partisan Bill (Democrat 2-0)
Status: (Introduced - Dead) 2018-12-17 - Transferred to Senate Economic Growth Committee [S3176 Detail]
Download: New_Jersey-2018-S3176-Introduced.html
Sponsored by:
Senator M. TERESA RUIZ
District 29 (Essex)
Senator RONALD L. RICE
District 28 (Essex)
SYNOPSIS
Authorizes certain municipalities to impose parking tax surcharges to fund projects that improve pedestrian access to mass transit; authorizes parking tax discount for residents.
CURRENT VERSION OF TEXT
As introduced.
An Act concerning municipal parking taxes and amending P.L.1970, c.326.
Be It Enacted by the Senate and General Assembly of the State of New Jersey:
1. Section 6 of P.L.1970, c.326 (C.40:48C-6) is amended to read as follows:
6. a. Any municipality is hereby authorized and empowered to enact an ordinance imposing in any such municipality a tax, not to exceed [15%,] 15 percent on fees for 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. For the purposes of [this act] P.L.1970, c.326 (C.40:48C-1 et seq.), in the case where any parking facility is situated within two contiguous municipalities authorized under section 1 of P.L.1970, c.326 (C.40:48C-1) and section 2 of P.L.1987, c.21 (C.40:48C-1.2), the tax authorized herein may only be imposed on fees attributable to that portion of any parking facility which is situated within the physical boundaries of the municipality.
b. In addition to the tax authorized by subsection a. of this section, a municipality also may adopt an ordinance imposing a special event parking tax surcharge of [7%] seven percent on fees for the parking, garaging, or storing of motor vehicles for events held in the municipality during weekday evenings, beginning at 6:00 p.m. or later, and held at any time on Saturdays, Sundays, and holidays. For the purposes of this subsection, "special events" means, but is not limited to, spectator sporting events, trade shows, expositions, concerts, and other public events. An ordinance adopted pursuant to this subsection shall designate the areas of the municipality, to be designated as "special event parking tax surcharge zones," in which the special event parking tax surcharge shall be imposed, but no zone designated under this subsection shall include a facility for the parking, garaging, or storing of motor vehicles that is located on land that comprises any part of an international airport. All surcharges required to be collected shall be anticipated and appropriated in the municipal budget as a dedicated revenue pursuant to N.J.S.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; provided, however, that sanitation work services paid for out of the surcharge receipts shall be performed solely by employees of the municipality. The ordinance imposing the special event parking tax surcharge shall be void and the surcharge shall not be collected if sanitation work services related to special events and paid for out of the surcharge receipts are not performed solely by employees of the municipality.
c. In addition to the tax authorized by subsection a. of this section, a municipality also may adopt an ordinance imposing a mass transit access parking tax surcharge of three and one-half percent 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. All surcharges required to be collected pursuant to this subsection shall be anticipated and appropriated in the municipal budget as a dedicated revenue pursuant to N.J.S.40A:4-39 for the exclusive purpose of funding or financing capital improvements for pedestrian accessibility 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. A surcharge under this subsection shall not be collected whenever a surcharge is collected pursuant to subsection b. of this section.
d. (1) An ordinance adopted pursuant to subsection a. of this section may establish a discount, not to exceed eight percent of the fees subject to taxation under the ordinance, for residents of the municipality in accordance with the provisions of this subsection.
(2) A discount may only be provided pursuant to this subsection upon application by a resident of the municipality demonstrating that the subject vehicle is:
(a) individually owned by the applicant;
(b) registered to the applicant's primary residence in the municipality;
(c) parked in a long-term rented space for one month or more; and
(d) used only for personal, non-commercial purposes.
(3) If an application is granted pursuant to paragraph (2) of this subsection, the municipality shall provide a certificate that, upon display, entitles the resident of the municipality to the discount.
(4) A recipient of a discount certificate shall file an amended application upon any change of:
(a) primary residence;
(b) parking facility;
(c) vehicle; or
(d) license plate number.
(5) An ordinance establishing a discount pursuant to this subsection may provide penalties for obtaining or using a discount certificate in violation of the provisions of the ordinance.
(cf: P.L.2007, c.296, s.1)
2. This act shall take effect
immediately.
STATEMENT
This bill would allow certain municipalities to impose a parking tax surcharge of three and a half percent to fund projects that improve pedestrian access to mass transit stations. The bill would also allow these municipalities to establish parking tax discounts of up to eight percent for municipal residents.
The municipalities that would be allowed to establish the surcharge or discount under this bill are those that impose the general parking tax pursuant to section 6 of P.L.1970, c.326 (C.40:48C-6). The municipalities authorized to impose the general parking tax are: those with a population over 200,000; those with a population between 100,000 and 125,000, and which are contiguous with a municipality already imposing the general parking tax; and those with a population density greater than 10,000 persons per square mile and which are located within a county of the first class.
A municipality that elects to impose a mass transit access parking tax surcharge would not be permitted to charge that surcharge whenever a special event parking surcharge is charged.
