[Ord. No. 2014-06]
Facilities which host special events, as defined herein, impact
the Holmdel Township budget for the expense of police, fire and other
municipal services. The enactment of this Article is an attempt to
lessen the impact of such expense upon Holmdel Township taxpayers.
[Ord. No. 2014-06]
A special event parking tax surcharge ("parking surcharge")
pursuant to N.J.S.A. 40:48C-6b, is hereby established in the Township.
[Ord. No. 2014-06]
The entire Township will be the Parking Surcharge Zone.
[Ord. No. 2014-06]
The following words and terms, when used in this section, shall
have the following meanings, unless the context clearly indicates
otherwise:
Shall mean a nonprofit organization that is exempt from Federal
taxation pursuant to Section 501(c)(3) of the Federal Internal Revenue
Code (26 U.S.C. § 501(c)(3)) or section 501(c)(6) of the
Federal Internal Revenue Code (26 U.S.C. § 501(c)(6)).
Shall mean any amount which is charged, explicitly or implicitly,
for parking, garaging or storing a vehicle at a special event whether
such fee is a separate charge or included in the total ticket price.
Excluded shall be any parking fee charged by a nonprofit organization.
Shall mean but not be limited to spectator sporting events,
trade shows, expositions, concerts, celebrations, festivals and other
public events.
[Ord. No. 2014-06]
The parking surcharge established hereby shall be 7% of parking
fees. The 7% shall be calculated on (1) any separate parking fee,
or (2) an allocated portion of the gross ticket price if the parking
fee is not separately charged.
[Ord. No. 2014-06]
The parking surcharge shall be in effect as to special events
held on weekday evenings starting at 6:00 p.m. or later and held any
time on a Saturday, Sunday or holiday.
[Ord. No. 2014-06]
Each facility at which a special event is held shall, within
the first 20 days of each calendar quarter, file a report with the
Township Clerk setting forth:
a.
The parking fees received for parking, garaging or storing of motor vehicles during the times set forth in subsection 26-7.5.
b.
The total parking fees collected for the previous calendar quarter
as listed in paragraph a above.
c.
7% of total parking fees listed in paragraph b above.
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Enclosed with the report shall be a check made payable to the
"Township of Holmdel" in the amount set forth in paragraph c above.
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