[Adopted 1-20-1953 by Ord. No. 57 (Ch. 424, Art. I, of the 1990 Code)]
As used in this article, the following terms shall have the meanings indicated:
PERSON
Includes individuals, companies, firms, societies, copartners, corporations, associations and joint-stock companies.
PROPERTY
Includes only tangible personal property.
TRUCKMAN
Includes all persons, firms, corporations and associations who shall transport or remove tangible personal property, whether for hire or otherwise, and whether or not regularly engaged in such business.
Every person owning or claiming to own any tangible personal property located in or on any premises in the City of Vineland, except a warehouse, or any person engaged in the business of storing goods for hire and who desires to transport or remove the same or cause the same to be transported or removed, so that the whole or a substantial part of such property will be removed or transported from such premises in or on which it is located, shall, in person or by agent duly appointed for such purpose, first make written application to the Collector of Taxes of the City of Vineland on a form to be provided by the Collector of Taxes, which application shall contain the following information:
A. 
The name and address of the person owning or claiming to own such property.
B. 
The address of the premises from which and the address of the premises to which such property is to be transported or removed, and if either or both such premises are not designated by an address, then, in lieu thereof, such premises shall be clearly identified.
C. 
The name and address of the trucker who is to transport or remove such property.
D. 
The approximate date on which such property is intended to be removed.
The application required by § 647-2 shall be made between the hours of 9:00 a.m. and 4:00 p.m. on any day, except holidays, Sundays, and Saturdays; provided, however, that in case of a bona fide emergency such application may be made at any time in the convenience of the Collector of Taxes.
Upon the filing of such application as aforesaid, it shall be the duty of the Collector of Taxes to ascertain forthwith the total amount of personal taxes due that have been charged or assessed against the person owning or claiming to own the tangible personal property sought to be transported or removed and which have not been paid at the time of the making of such application, together with the interest and other charges thereon, and to insert the itemized statement thereof on the application form, showing the total amount due for such taxes, interest and costs to date thereof.
A. 
When such application is made during or after the period provided by statute for the assessment of taxes for any year, the person owning or claiming to own the tangible personal property sought to be removed or transported shall be liable to pay not only the taxes priorly assessed and unpaid as aforesaid but shall also be liable to pay the taxes for the year for which assessment is being made at the time of such application. Should the tax rate for the City for the year for which assessment is being made at the time of the application not have been determined, then the tax rate used to determine the taxes for the year prior to that for which assessment is being made as aforesaid shall, for the purpose of this article, be the rate used to determine the taxes for which assessment is being made as aforesaid.
B. 
Nothing in this article shall be construed to deprive any taxpayer of his right to appeal any assessment as provided for in Title 54 of the New Jersey Statutes Annotated.
Upon the payment of the taxes, interest and other charges specified in § 647-5 of this article or if no taxes are owing as aforesaid, the Collector of Taxes shall forthwith and without cost or charge therefor issue a permit for the transportation or removal of such tangible personal property, and no such permit shall be issued unless and until such taxes, interest and other charges are paid in full; provided, however, that if the person owning or claiming to own the tangible personal property sought to be transported or removed has a right to appeal the assessment of the taxes for any year or years included in the amount owed, as determined by the method provided in §§ 647-4 and 647-5, and files with the Collector of Taxes a notice, in writing, duly verified under oath, that he intends to appeal the same, then in lieu of paying the taxes, interest and other charges for the year or years to be appealed, the person owning or claiming to own the tangible personal property sought to be removed or transported shall furnish to the Collector of Taxes a bond entered into by a surety or fidelity company having a certificate of authority from the Commissioner of Banking and Insurance to do business in this state, which bond shall be in quintuple the amount of the taxes, interest and other charges determined as aforesaid for the year or years to be appealed, but in no case for less than the amount of $100, and which bond shall be conditioned for the payment within two years from the date of the bond of the taxes, interest and other charges found to be due as of the date actual payment is made thereof; provided, further, that taxes, interest and costs as to which no right of appeal as aforesaid exists must be paid forthwith.
The permit shall be made up in quadruplicate and distributed as follows:
A. 
The original shall be delivered to the applicant
B. 
The first copy shall be delivered to the Police Department of this City.
C. 
The second copy shall be forwarded to the Collector of Taxes of the taxing district to which such tangible personal property is to be transported or removed, if such taxing district is in this state.
D. 
The third copy shall be retained by the Collector of Taxes of the City and shall be filed in the office as a public record.
A. 
Nothing contained in this article shall be construed as to require any owner of tangible personal property held for the purpose of manufacture in the ordinary course of his business or held for the purpose of processing in the ordinary course of his business or held for use in the ordinary course of his business to obtain any such permit to transport or remove tangible personal property from any store or warehouse or owner's usual place of business to any other storehouse or warehouse or to the owner's usual place of business for the purpose of manufacturing, processing, selling or utilizing in the ordinary course of such business.
B. 
Nothing contained in this article shall be construed as to require any transient guest temporarily residing at any hotel, hostelry, inn, lodging house or rooming house to obtain any such permit to transport or remove such tangible personal property which he has brought with him to such hotel, hostelry, inn, lodging house or rooming house for his use while such transient guest, nor shall this article be construed to apply to the tangible personal property of any public utility as defined in N.J.S.A. 48:2-13 or to require a permit to transport or remove any such property from the premises in or on which it is or shall be located.
C. 
Nothing contained in this article shall be construed to require the truckman to obtain such permit nor to have the same in his possession, but the duty to obtain the permit shall in all cases be upon the person owning or claiming to own the property to be removed, nor shall the provisions of this article be construed to make the truckman the agent of the person owning or claiming to own the property to be removed or transported under this article.
[Amended 8-28-1990 by Ord. No. 90-79; 10-27-2009 by Ord. No. 2009-68]
Any person violating any of the provisions of this article shall, upon conviction thereof, be punishable as provided in Chapter 1, General Provisions, Article II, General Penalty, and the Judge of the Municipal Court of the City of Vineland before whom such conviction is had may impose such punishment by fine, by imprisonment, or both, as aforesaid, as he may see fit, but not exceeding the maximums herein set forth.