N.J. Stat. § 40:54D-6

Current through L. 2024, c. 87.
Section 40:54D-6 - Collection, administration of tax, assessment; determination, certification of revenues
a. The director shall collect and administer any tax or tourism assessment imposed pursuant to the provisions of P.L. 1992, c.165 (C.40:54D-1 et seq.) notwithstanding the provisions of any other law or ordinance to the contrary. In carrying out the provisions of P.L. 1992, c.165 (C.40:54D-1 et seq.) the director shall have all the powers granted in P.L. 1996; c.30 (C.54:32B-1 et seq.).
b. The director shall determine and certify to the State Treasurer on a monthly basis the amount of revenues collected in a district on predominantly tourism related retail receipts pursuant to P.L. 1992, c.165 (C.40:54D-1 et seq.). The State Treasurer, upon the certification of the director and upon the warrant of the State Comptroller, shall pay and distribute on a monthly basis to the fund established pursuant to section 13 of P.L. 1992, c.165 (C.40:54D-13) the amount so determined and certified.
c. The director shall determine and certify to the State Treasurer on a monthly basis the amount of revenues collected in a district as tourism assessments pursuant to P.L. 1992, c.165 (C.40:54D-1 et seq.). The State Treasurer, upon the certification of the director and upon the warrant of the State Comptroller, shall pay and distribute on a monthly basis to the fund established pursuant to section 9 of P.L. 2002, c. 72(C.40:54D-14.1) the amount so determined and certified.

N.J.S. § 40:54D-6

L.1992, c.165, s.6; amended c. 273, s. 3; c. 72, s. 4.