40:48C-19 - Imposition of municipal payroll tax

40:48C-19  Imposition of municipal payroll tax.

19. No tax shall be imposed under any ordinance adopted pursuant to this article in a municipality that has not within two years prior to July 1, 1995 collected taxes or enacted an ordinance imposing a tax.

L.1970,c.326,s.19; amended 1972, c.201, s.4; 1973, c.246, s.4; 1974, c.188, s.4; 1975, c.262, s.4; 1976, c.124, s.4; 1977, c.308, s.4; 1978, c.175, s.4; 1979, c.256, s.4; 1981, c.507, s.4; 1985, c.496, s.1; 1988, c.3, s.1; 1990, c.9, s.1; 1994, c.28, s.2; 1996, c.33; 1999, c.375, s.1; 2004, c.181, s.2.