Hudson County Chamber of Commerce v. City of Jersey City

The opinion of the court was delivered by

VILLANUEVA, J.A.D.

(retired and temporarily assigned on recall).

Defendant, City of Jersey City, appeals from a judgment declaring a payroll tax ordinance of Jersey City invalid because the ordinance did not become effective until statutory authorization for it had expired and the ordinance itself failed to comply with the enabling legislation. We affirm.

Plaintiffs, employers maintaining offices in Jersey City, seek to invalidate an ordinance adopted by defendant in December 1995 imposing a payroll tax and to recover taxes paid under it. A Committee of…