Virginia M. McKenney, Henry W. Kurz, Peter Shaw, Each Individually, and City of Trenton, Township of Lawrence, City…

Summary

The Supreme Court of New Jersey affirmed the lower courts, holding that the statutory scheme allocating gross receipts tax revenues among municipalities under N.J.S.A. 54:30A-61 does not violate the Equal Protection Clause of the Fourteenth Amendment or the New Jersey Constitution. The Court applied a rational‑basis review, finding the classification rationally related to legitimate legislative purposes, and concluded the statute is not an impermissible special law.