Decided: May 18, 1983.
SQUARE PARKING SYSTEMS, INC., A CORPORATION OF THE STATE OF NEW JERSEY, PLAINTIFF-APPELLANT, AND IRENE BOCHNAK, PLAINTIFF,
BUSINESS ADMINISTRATOR AND THE CITY OF JERSEY CITY, A MUNICIPAL CORPORATION OF THE STATE OF NEW JERSEY, DEFENDANTS-RESPONDENTS
On appeal from the Superior Court of New Jersey, Law Division, Hudson County, whose opinion is reported at 185 N.J. Super. 468.
Milmed, Morton I. Greenberg and Furman.
[190 NJSuper Page 102]
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,*fn1 a 15% tax on fees for parking, garaging, or storing of motor vehicles, other than: (1) parking in a garage which is part of premises occupied solely as a private one- or
[190 NJSuper Page 103]
two-family dwelling;*fn2 (2) fees from parking in garages or parking areas which are leased to residential tenants of multiple dwellings, or (3) with respect to transactions of any religious, charitable or educational institution or organization organized not for profit.*fn3