The downturn in the economy has continued to cause New Jersey residents financial difficulties. Unemployment is higher in some areas than others. Previously, in an effort to help certain struggling towns, New Jersey created Urban Enterprise Zones. Mount Holly, New Jersey and Pemberton Township, New Jersey, are two of the thirty-one New Jersey towns qualified as Urban Enterprise Zones. Businesses located in the zone pay no state sales tax on building materials, services and certain personal properties. Businesses can charge half of the usual 7% sales tax. Tax credits are provided for hiring previously unemployed workers and companies receive unemployment tax rebates. Despite the effort to create employment opportunities and growth in places like Mount Holly, it can still be difficult. Even if employment is found, the debt that has been built up becomes unmanageable. Various options including the filing of a personal bankruptcy often can provide relief and a fresh start to residents of Mount Holly, Pemberton, and other towns.