Hoboken, NJ Local Taxes & Fees: Parking Tax (2026)

Adopted December 18, 1991 by Ordinance No. P-169 as Article II of Chapter 140, the Hoboken Parking Tax imposes a 15% tax under § 140-10A on fees charged for parking, garaging or storing a motor vehicle, though fees charged under leases to residential tenants are excluded from the tax base. The operator providing the parking service, not the driver, collects the tax on the City's behalf and is personally liable for any tax collected or required to be collected; the Chief Financial Officer is the designated collector and sets the reporting forms and procedures.

Section 140-10E bars an operator from advertising that the tax is not charged, will be absorbed, or will be refunded. Returns are due monthly, by the 15th of the following month, under § 140-11A, and every collector must file a return even in a month with no tax due, keeping books and records to back up each filing. If the 15% tax is not paid on time, § 140-10F adds interest of 12% per year plus a penalty of one-half of one percent of the unpaid amount for every month or partial month it remains unpaid, and the City can recover its collection costs on top of that.

Section 140-10G exempts parking, garaging and vehicle storage fees charged by a religious, charitable or educational institution or nonprofit organization from the tax entirely. Under § 140-11D, a person who fails to file a required return, refuses to let a City agent examine the required books, or knowingly files a false or fraudulent return commits a disorderly persons offense under state law.