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HUDSON CTY. CHAMBER OF COMMERCE v. JERSEY CITY

310 N.J. Super. 208 (1997)

HUDSON COUNTY CHAMBER OF COMMERCE, HUDSON COUNTY DISTRICT COUNSEL OF LABORERS PENSION FUND, SQUARE PLUS OPERATING CORP., CUNNINGHAM GRAPHICS, INC., AND MARGULIES, WIND, HERRINGTON & KNOPF, A PROFESSIONAL CORPORATION, PLAINTIFFS-RESPONDENTS, v. CITY OF JERSEY CITY, DEFENDANT-APPELLANT.

Superior Court of New Jersey, Appellate Division.

Decided April 22, 1997.

Attorney(s) appearing for the Case

Dennis J. Drasco, argued the cause for appellant (Lum, Danzis, Drasco, Positan & Kleinberg, attorneys; Colin M. Danzis and Mr. Drasco, of counsel and on the brief).

Robert E. Margulies, argued the cause for respondents (Margulies, Wind, Herrington & Knopf, attorneys; Mr. Margulies, of counsel; Jack Jay Wind, on the brief).

Before Judges DREIER, D'ANNUNZIO and VILLANUEVA.

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...

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