Jersey City finances city services through New Jersey property tax, the state Corporation Business Tax, and Chapter 192 mercantile licensing fees rather than a citywide gross-receipts tax, with employer payroll obligations layered on top under state law.
Unlike New York City, Jersey City does not levy a general business gross-receipts or unincorporated business tax. Businesses pay New Jersey Corporation Business Tax under N.J.S.A. 54:10A and personal-income tax pass-throughs to the state. Locally, employers face Jersey City municipal property taxes on commercial real estate and Chapter 192 license fees scaled by category. The Jersey City Employer Payroll Tax under N.J.S.A. 40:48C-15 applies to firms with at least 2,500 dollars in quarterly payroll for non-resident employees, funding the public schools rather than general operations.
Failing to pay the 1 percent payroll tax on non-resident employees, underreporting payroll, or operating without the required Chapter 192 license can result in Division of Taxation audit, interest, and city license revocation.
Jersey City, NJ
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Jersey City, NJ
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See how Jersey City's business tax classification rules stack up against other locations.
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