West New York was incorporated as a town by an Act of the New Jersey Legislature on July 8, 1898, replacing Union Township, based on the results of a referendum held three days earlier. West New York's Urban Enterprise Zone covers portions of Bergenline Avenue from 49th to 67th Streets. In addition to other benefits to encourage employment within the Zone, shoppers can take advantage of a reduced 3½% sales tax rate (versus the 7% rate charged statewide). West New York is in a state-established "Urban Enterprise Zone," which was implemented through a program designed to assist businesses in economically distressed communities across New Jersey. Businesses within the zone apply for a variety of incentives, including a sales tax reduction to customers of 3½% from the mandated 7% statewide sales tax, with no tax on clothing or on purchases made by merchants related to running their businesses. Revenue generated from the reduced sales tax is maintained in a special fund dedicated for use within the zone for specific economic development and physical improvement projects.