2017 New Jersey Revised Statutes
TITLE 40 - MUNICIPALITIES AND COUNTIES
Section 40:48C-15 - Collection of employer, payroll tax by municipality.

40:48C-15 Collection of employer, payroll tax by municipality.

15. Any municipality may by ordinance impose and collect an employer payroll tax for general municipal purposes of the municipality at a rate of up to 1% of the employer's payroll. Any reduction in the employer payroll tax while the municipality is in receipt of transitional aid shall be subject to approval by the Department of Community Affairs.

L.1970, c.326, s.15; amended 2017, c.35, s.1.

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