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SQUARE PARKING SYS. v. JERSEY CITY BUS. ADMIN'R

190 N.J. Super. 102 (1983)

462 A.2d 177

SQUARE PARKING SYSTEMS, INC., A CORPORATION OF THE STATE OF NEW JERSEY, PLAINTIFF-APPELLANT, AND IRENE BOCHNAK, PLAINTIFF, v. BUSINESS ADMINISTRATOR AND THE CITY OF JERSEY CITY, A MUNICIPAL CORPORATION OF THE STATE OF NEW JERSEY, DEFENDANTS-RESPONDENTS.

Superior Court of New Jersey, Appellate Division.

Decided May 18, 1983.

Attorney(s) appearing for the Case

Waters, McPherson, McNeil, attorneys for plaintiff-appellant (John J. Kot, on the brief).

Matthew Burns, Corporation Counsel of the City of Jersey City, attorney for defendants-respondents (Eugene P. O'Connell, Assistant Corporation Counsel, on the brief).

Before Judges MILMED, MORTON I. GREENBERG and FURMAN.

PER CURIAM.

The order under review is affirmed substantially for the reasons expressed by Judge Young in his opinion of April 8, 1982 reported at 185 N.J.Super. 468 (Law Div. 1982).

Accordingly, the subject Parking Tax ordinance shall be construed and enforced as imposing, within the limits of the enabling legislation,1 a 15% tax on fees for parking, garaging, or storing of motor vehicles...

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