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N.J. Stat. Ann. § 40:48E-8

Surcharge collected to be appropriated to relevant municipality, dedicated fire services trust fund

Known as the Hotel Occupancy Tax Act

The act spans §§ 40:48E-1 to 40:48E-8 (8 sections).

L.2025, c.158, s.2.

2. Subject to the approval of the Director of the Division of Budget and Accounting in the Department of the Treasury, the amounts collected and administered, pursuant to subsection b. of section 1 of P.L.2025, c.158 (C.40:48E-7), by the Director of the Division of Taxation in the Department of the Treasury from the $3 per day surcharge imposed pursuant to subsection a. of section 1 of P.L.2025, c.158 (C.40:48E-7), are hereby appropriated to the relevant municipality for deposit in the municipality’s dedicated fire services trust fund, as provided for pursuant to subsection c. of section 1 of P.L.2025, c.158 (C.40:48E-7).

Current official text: New Jersey Legislature. Digitized from the New Jersey Legislature bulk statutes download. Reproduced from public-domain New Jersey statutes; confirm against the official source for the current text. Not legal advice.