Kearny
Kearny Transaction Privilege Tax & Use Tax Rates
| City/town name: kearny | city code: kn | business code | tax rate | county: pnl |
|---|---|---|---|---|
| Advertising | 018 | 4.00% | ||
| Amusements | 012 | 4.00% | ||
| Contracting-Prime | 015 | 4.00% | ||
| Contracting-Speculative Builders | 016 | 4.00% | ||
| Contracting-Owner Builder | 037 | 4.00% | ||
| Job Printing | 010 | 4.00% | ||
| Manufactured Buildings | 027 | 4.00% | ||
| Timbering and Other Extraction | 020 | 4.00% | ||
| Publication | 009 | 4.00% | ||
| Hotels | 044 | 4.00% | ||
| Hotel/Motel (Additional Tax) | 144 | 4.00% | ||
| Residential Rental, Leasing & Licensing for Use | 045 | 2.50% | ||
| Commercial Rental, Leasing & Licensing for Use | 213 | 2.50% | ||
| Rental, Leasing & Licensing for Use of TPP | 214 | 4.00% | ||
| Restaurants and Bars | 011 | 4.00% | ||
| Retail Sales | 017 | 4.00% | ||
| Retail Sales Food for Home Consumption | 062 | 4.00% | ||
| MRRA Amount | 315 | 4.00% | ||
| Communications | 005 | 4.00% | ||
| Transporting | 006 | 4.00% | ||
| Utilities | 004 | 4.00% | ||
| Use Tax Purchases | 029 | 4.00% | ||
| Use Tax From Inventory | 030 | 4.00% |
Amendments or Special Provisions
1. Impose a 0.00% tax on mining.
2. Impose an additional 3.00% bed tax. Effective October 1, 1990.
3. Impose a 3.50% rate on construction contracting activities, effective October 01, 2006. Impose a 4.00% rate effective July 01, 2009.
4. On November 18, 2019, the Mayor and the Council of the Town of Kearny approved Ordinance No. 19-213 to increase the Transaction Privilege Tax (TPT) rate from three percent (3.00%) to four percent (4.00%).
This Ordinance also removed Model Option 15 which added two new rates: Use Tax Purchases (029) and Use Tax From Inventory (030) at four percent (4.00%). This Ordinance also adopted Local Option JJ which exempts the Town of Kearny from Use Tax.
This change has an effective date of January 1, 2020.
History of Rate Changes
Transaction Privilege Tax
4.00% (effective January 01, 2020)
3.00% (effective July 01, 2011)
2.50% (effective October 01, 2006);
2.00% (effective August 01, 1993);
1.00% (effective February 01, 1974