Propark America New York, L.L.C. v. City of Hoboken, No. 007721-2011; Tax Court; opinion by Brennan, J.T.C.; decided and approved for publication January 6, 2014. DDS No. 35-5-2479 [12 pp.]
As part of the Local Tax Authorization Act, N.J.S.A. 40:48C-6 authorizes any municipality to enact an ordinance imposing a tax, not to exceed 15 percent, on fees for parking, garaging or storing motor vehicles, other than parking in a garage that is part of a private one- or two-family dwelling. Such taxes are to be collected on the municipality’s behalf by the person providing parking services and shall be remitted to the chief fiscal officer of the municipality and reported on such forms as prescribed in the ordinance. The parking tax statute does not provide for refunds.
