40:48C-16 - Ordinance; contents - New Jersey Statutes

40:48C-16.  Ordinance;  contents
    Any ordinance adopted pursuant to this article shall:

    a.  Require each employer to report his payroll for the preceding calendar quarter to an officer of the municipality designated therein to receive the same and to collect the tax together with such other related information as shall be required by the ordinance and regulations issued pursuant thereto;

    b.  Require the report and payment of the tax imposed for the preceding calendar quarter on or before the last day of April, July, October and January,  respectively;

    c.  Provide methods for enforcement of, and for the imposition of penalties  for failure to report and pay, the tax imposed;

    d.  Provide procedure for claims for refunds, and repayment of overpayment of taxes.

    e.  Prohibit any employer from deducting or withholding any amount from remuneration payable to an employee on account of the tax imposed by the ordinance;

    f.  Provide that information contained in any employer's report or received  by the municipality or any of its officers or employees as a result of any  investigation, hearing or verification of a report shall be confidential except  for official purposes and shall not be disclosed except in accordance with an  order of court or as otherwise provided by law.

     L.1970, c. 326, s. 16, eff. Dec. 23, 1970.