Do public golf courses deserve taxpayer support?
Golf courses, private and public, were overbuilt during and after a 90s boom, and the number of courses is now falling slightly as golf struggles to attract new players with the money, time, and patience required to learn and enjoy the game. Some public golf courses will surely not pass muster as deserving of ongoing taxpayer support.
How much do golf courses contribute to the city’s general fund?
The 2016 budget indicates that golf courses will contribute a PILOT of $172,230 to the city’s general fund, so we can credit them for contributing an equivalent amount in “taxes” compared to our development scenario.
Are membership fees exempt from tax?
Certain admissions, such as those charged to a patron for admission to, or for the use of facilities for sporting activities in which the patron will be a participant, are exempt from tax. However, membership fees or dues paid to country clubs, gyms, health/fitness clubs, and
Why don’t golf courses turn a profit?
On a tight municipal budget, the problem of dedicating scarce resources to maintaining the needy landscape of a golf course is obvious. Even many private courses, which are able to charge much higher green fees, have difficulty turning a profit.
What is not taxed in New Jersey?
Sales Tax Law Exempt items include most food sold as grocery items, most clothing and footwear, disposable paper products for household use, prescription drugs, and over-the-counter drugs.
Is lawn cutting taxable in NJ?
The Sales and Use Tax Act imposes tax on charges for maintaining, serving, and repairing real property. The following are examples of taxable repair and maintenance services performed by landscapers: mowing lawns, reseeding lawns, tree maintenance, weed/insect control, fertilizing, soil aeration, and mulching.
What is taxed in NJ?
The current Sales Tax rate is 6.625% and the specially designated Urban Enterprise Zones rate is one half the Sales Tax rate. Certain items are exempt from sales tax, such as food, clothing, drugs, and manufacturing/processing machinery and equipment.
Is there tax on golf shoes in NJ?
Sales of articles of clothing or footwear for human use are generally tax exempt in New Jersey. Common tax exempt clothing in New Jersey includes: Footwear, inner and outer wear.
Is fence installation taxable in NJ?
Anyone purchasing construction materials from a supplier, whether a contractor or property owner, must pay Sales Tax, regardless of the nature of the job (repair or capital improvement).
Is snow plowing taxable in NJ?
Some examples of taxable services are: Lawn maintenance, auto repair, snow removal, and telecommunications.
What is the NJ tax rate for 2021?
The rate of sales tax in New Jersey is 6.625 percent, ranking eighth in the country, according to the Tax Foundation....New Jersey sales tax rate: Table.New Jersey sales tax rateSales tax rateNational rank6.625%8Source: Tax FoundationJan 4, 2022
How do you calculate NJ sales tax?
New Jersey has a 6.625% statewide sales tax rate, but also has 312 local tax jurisdictions (including cities, towns, counties, and special districts) that collect an average local sales tax of 0.003% on top of the state tax.
What towns have the lowest taxes in NJ?
Here are the 30 municipalities with the lowest tax bills in New Jersey:Washington Township (Burlington County) ... Commercial. ... Audubon Park. ... Teterboro. ... Lower Alloways Creek. ... Woodbine. ... Camden. ... * Walpack.More items...•
Are golf clubs taxed?
In general, private clubs are considered exempt from income taxes except for income derived from unrelated activities including greens fees, meals, equipment rentals or purchases and facility rentals by non-members.
Is there tax on golf shoes?
Apparel designed solely for athletic or protective use is taxable no matter the sales price. Examples of taxable apparel include athletic uniforms, bowling shoes, and cleated athletic shoes. Accessories such as hair notions, handbags, and jewelry are also subject to sales tax.
Is New Jersey a tax free state?
The state of New Jersey requires you to pay taxes if you are a resident or nonresident that receives income from a New Jersey source. The state income tax rates range from 1.4% to 10.7%, and the sales tax rate is 6.625%.
Is landscaping a capital improvement NJ?
There is no capital improvement exemption for certain defined landscaping services. Thus, the following types of services are subject to tax. Planting: trees, shrubs, hedges, plants, etc.
Do contractors charge sales tax on labor?
A contractor or subcontractor must charge sales tax to its customers if the work performed is repair, maintenance, or installation work.
Do landscapers charge sales tax in NY?
For repair, maintenance, and installation projects, the landscaper: must charge sales tax to the customer on both materials and labor, including any expenses or other markups; and. is eligible to take a credit for sales tax originally paid on materials transferred to the customer.
Do contractors charge sales tax in NJ?
Contractors are required to pay Sales or Use Tax on the materials, supplies, equipment, and services they purchase, rent, or use when performing work on the real property of others, except as described below. It is the general rule that the sale to the actual consumer is a retail sale.
What Transactions Are Generally Subject to Sales Tax in New Jersey?
In the state of New Jersey, sales tax is legally required to be collected from all tangible, physical products being sold to a consumer. Some examp...
Are Services Subject to Sales Tax in New Jersey?
In the state of New Jersey, services are not usually considered to be taxable. While most services are exempt from tax, there are a few exceptions....
Are Shipping & Handling Subject to Sales Tax in New Jersey?
In the state of New Jersey, the laws regarding tax on shipping and handling costs are relatively simple. Essentially, if the item being shipped is...
Are Drop Shipments Subject to Sales Tax in New Jersey?
"Drop shipping" refers to the common business practice in which a vendor, often in a different state, makes a sale of a product which is shipped to...
What is a promoter in ticket sales?
A promoter is anyone who holds, produces, or sponsors an event, the admission to which is subject to Sales Tax. A ticket sales agent is any person who sells tickets or receives admission charges for a promoter. A promoter or ticket sales agent can be either a private or public entity and can operate for or without profit.
How to contact NJ tax office?
For the address of the center nearest you, visit our website or call the Automated Tax Information System at 1-800-323-4400.
What is the tax rate for Millville, Tennessee?
Admission charges to any place of amusement, including charges for admission to rides, sporting events and exhibitions, dramatic or musical arts performances, movie theaters, and cover charges to nightclubs and cabarets, within a “sports and entertainment district” are subject to a 2% Sports and Entertainment Facility Tax in addition to the 6.625% Sales Tax, for a total tax of 8.625%. The city of Millville is currently the only municipality that is eligible to establish a sports and entertainment district.
How much does Shannon pay for a half hour?
Shannon pays $5 for a half hour at an indoor play gym/house. Since Shannon is not participating in a sporting activity, the admission charge is subject to Sales Tax.
What is the Atlantic City luxury tax?
Admission charges to any theater, show, pier, exhibition, place of amusement, or ride located in Atlantic City are subject to Atlantic City Luxury Tax, which is 9% , in addition to *Sales Tax, for a total tax of 12.625%.
How much does Claudette Kiley pay for a lift ticket?
Claudette Kiley pays $75 for a lift ticket at a ski resort in New Jersey. The ticket entitles her to unlimited access to the resort’s slopes, trails, and lifts for two days. Claudette does not have her own equipment so she rents skis, boots, and poles at the resort’s ski shop for $55.
What is the sales tax rate in New Jersey?
The New Jersey Sales and Use Tax Act imposes a tax on any admission charge to or for the use of any place of amusement in New Jersey or to any entertainment event or sporting activity that takes place in this State. Effective January 1, 2018, the Sales and Use Tax rate is 6.625%.
What are some examples of items that are exempt from sales tax in New Jersey?
Some examples of items that exempt from New Jersey sales tax are clothing items, prescription drugs, and jewelry.
Does New Jersey have sales tax on jewelry?
This means that an individual in the state of New Jersey who sells school supplies and books would be required to charge sales tax, but an individual who owns a store which sells jewelry is required to charge sales tax on all of its products.
Is shipping taxed in New Jersey?
In the state of New Jersey, the laws regarding tax on shipping and handling costs are relatively simple. Essentially, if the item being shipped is taxable, then the shipping charge is considered to be taxable as well . Any items being shipped that are not taxable, are not required to have their shipping charges taxed.
Is a service taxable in New Jersey?
In the state of New Jersey, services are not usually considered to be taxable. While most services are exempt from tax, there are a few exceptions. For example, a service which provides the buyer with any sort of access to information regarding things like stock quotes or marketing trends, it is very likely considered to be taxable, ...
What is the beginning of page 6?
Beginning on page 6 is a list of items commonly found in a retail store, with an indication of whether the item is taxable (T) or exempt (E) from Sales Tax when sold to an individual
What is the occupancy fee in New Jersey?
An Occupancy Fee of 5% is imposed on the rent for every occupancy of a room in a hotel, motel, and transient accommodations such as short-term rentals of rooms, homes or other lodging or similar facility in most New Jersey municipalities. The fee is imposed at a lower rate in certain municipalities: 3.15% in Wildwood, Wildwood Crest, and North Wildwood; 1% in Newark, Jersey City, and Atlantic City. The fee applies to room rentals that are subject to New Jersey Sales Tax and is in addition to the Sales Tax.
What is the luxury tax rate in Atlantic City?
The Atlantic City Luxury Tax is imposed on certain rentals, sales, and services within Atlantic City. The Luxury Tax rate is 9% with the exception of alcoholic beverages sold by the drink, which are subject to a rate of 3%. If the item is subject to both taxes, the State Sales Tax rate is reduced to the extent that the city rate exceeds 6%, and the maximum combined Atlantic City rate and New Jersey rate cannot exceed 12.625%. In addition, certain room rentals in Atlantic City are subject to a 1% State Occupancy Fee. (See State Occupancy Fee and Municipal Occupancy Tax below.) For more information, see publication ANJ‑17, Atlantic City: Luxury
What is a New Jersey exemption certificate?
They also can accept New Jersey exemption certificates. These certificates exempt the purchaser from paying New Jersey Sales and Use Tax on property and/or services. Exemption certificates must be kept by the seller for at least four years from the date of the last transaction covered by the certificate. Certificates must be in the physical possession of the seller and available for inspection by the Division of Taxation. It is essential that businesses maintain clear, accurate records of all sales.
How much is the tire tax in New Jersey?
fee of $1.50 is imposed on the sale of new tires, including new tires that are component parts of a new or used motor vehicle that is either sold or leased, if the transaction is subject to New Jersey Sales Tax. The $1.50 fee is imposed per tire, including the spare tire sold as part of a motor vehicle, and also applies to sales of new tires in connection with a repair or maintenance service. It does not apply to the sale of recapped tires. The tire fee must be collected from the purchaser by the retail seller and, in general, must be separately stated on any bill, invoice, receipt, or similar document.
What is the streamlined sales and use tax agreement?
The Streamlined Sales and Use Tax Agreement affects the New Jersey Sales Tax treatment of certain products and services, including, but not limited to, candy, soft drinks, prepared food, certain clothing and footwear, grooming and hygiene products, and lease transactions.
How long do you have to keep records in New Jersey?
All books, records, certificates, and other documents necessary to determine the tax liability to New Jersey must be available for inspection by the Division of Taxation for at least four years . If adequate records have not been kept, the State may estimate the tax liability of the business based on any available information, including external indicators.
How many acres are there in Glenway Golf Course?
Glenway Golf Course is one of four - count ‘em - four golf courses operated by the City of Madison. That’s some 750 acres of land dedicated to the exclusive use of at most a couple dozen people at a time.
How much land is needed for golf?
Golf is unique, however, in the sheer amount of land required - as much as 200 acres, not including unusable areas such as wetlands and water features.
What is opportunity cost?
In basic terms, opportunity cost is a result of making a decision that excludes other options. You gain whatever benefit comes from your decision, but you also lose the potential for doing other things with your resources.
What are the principles of strong towns?
One of the key Strong Towns principles is: “Land is the base resource from which community prosperity is built and sustained. It must not be squandered. ”. In general, Strong Towns-oriented discussions on this topic revolve around transportation and zoning. There are of course, other ways in which cities squander precious land.
Is golf discrimination against women?
Public golf is a different animal from private golf. The historic (and, in some cases, ongoing) discrimination against people of color and women has been limited to private golf courses; Or, at least discrimination at public golf courses has never been greater than that at any other public facility.
Is it safe to assume that public golf courses are equally challenged?
On a tight municipal budget, the problem of dedicating scarce resources to maintaining the needy landscape of a golf course is obvious. Even many private courses, which are able to charge much higher green fees, have difficulty turning a profit. It seems safe to assume that public courses are equally challenged.
Can golf courses be developed in flood plains?
Golf courses are often in flood plains and areas that can't be developed. Environmental benefits: https://www.gcsaa.org/cours... Good point. I did a business case analysis for a small city in Oregon that used its municipal golf course to dispose of effluent.
Earning Your Way
All exempt players must file their entry prior to the close-of-entries date for that particular championship and meet all other eligibility requirements pertinent to that event.
Exemptions
Exemptions are earned from exceptional play. Winners and their closest competitors can earn their way into the next year's championship and other NJSGA events.
