New Jersey A 4496: Provides for collection of sales tax by marketplace facilitators and certain remote sellers, and clarifies collection of taxes related to hotel and transient accommodation occupancies.

Bill Text

A4496 

ASSEMBLY, No. 4496 

STATE OF NEW JERSEY

222nd LEGISLATURE

� 

INTRODUCED MARCH 9, 2026

Sponsored by:

Assemblywoman� DAWN FANTASIA

District 24 (Morris, Sussex and Warren)

Co-Sponsored by:

Assemblyman Scharfenberger

SYNOPSIS

���� Revises distribution of monies from Alcohol 
Education, Rehabilitation and Enforcement Fund to municipalities.� 

CURRENT VERSION OF TEXT 

���� As introduced.

�� 

An Act concerning the distribution of monies from the Alcohol 
Education, Rehabilitation and Enforcement Fund and amending P.L.1983, c.531.

���� Be It 
Enacted by the Senate and General Assembly of 
the State of New Jersey:

���� 1.��� Section 6 of P.L.1983, 
c.531 (C.26:2B-35) is amended to read as follows:

���� 6.��� a.� Moneys dedicated for 
enforcement from the Alcohol Education, Rehabilitation and Enforcement Fund 
shall be distributed as follows:

���� (1)�� One-third shall be 
distributed to the "Municipal Court Administration Reimbursement 
Fund" pursuant to subsection b. of this section.

���� (2)�� Two-thirds shall be 
distributed in the "Drunk Driving Enforcement Fund" established 
pursuant to section 1 of P.L.1984, c.4 (C.39:4-50.8).

���� b.��� (1)� [Each 
municipality in this State shall present to the Administrative Office of the 
Courts, before December 31, 1983, the number of drunk driving arrests in the 
municipality during calendar year 1980.� This number shall be the base year 
number of arrests.� In any municipality in which the number of drunk driving 
arrests for calendar year 1980 exceeds the average of the number of drunk 
driving arrests for calendar years 1979 and 1981, that municipality may 
substitute the lower average figure as the base figure for the calculation in 
this subsection.� The municipality shall certify this substitution in writing 
to the Administrative Office of the Courts within 90 days of the effective date 
of this 1986 amendatory act. Once a substituted base year figure is used, it 
may not thereafter be changed.]� 
Beginning January 15, [1984] 2023, 
and each year thereafter [the], each 
municipality in the State shall report to the Administrative Office of 
the Courts the number of drunk driving arrests made in its municipality during 
the preceding calendar year.

���� (2)�� The Administrative 
Office of the Courts shall certify the [amounts 
submitted by each municipality and shall calculate for each municipality any 
increase in the number of arrests between the base year and the] number of 
arrests reported for the preceding calendar year by each municipality.� [The 
Administrative Office of the Courts shall then calculate the sum of all 
increases for all municipalities reporting.]

���� (3)�� Beginning for calendar 
year [1983] 2022, 
the [following 
fraction] 
amount of funding to be allocated to each reporting municipality from the 
Alcohol Education, Rehabilitation and Enforcement Fund shall be calculated [for each 
municipality] 
as follows:

���� (a)�� The [increase in 
drunk driving arrests in the municipality between the base year and] total 
amount of funding received by the municipality from the Alcohol Education, 
Rehabilitation and Enforcement Fund in the preceding year [over the total 
of increases in drunk driving arrests between the base year and the preceding 
year in all reporting municipalities in the State.

���� This fraction] shall be 
multiplied by [the 
total amount of the money available in the "Municipal Court Administration 
Reimbursement Fund" in the preceding calendar year] 50 
percentage, and the resulting figure shall then be divided by the total number 
of drunk driving arrests in the municipality for the same calendar year to 
determine the unit dollar value for each arrest.

���� (b)�� The total amount of 
funding received by the municipality from the Alcohol Education, Rehabilitation 
and Enforcement Fund in the preceding year shall be multiplied by 50 percentage, 
and the resulting figure shall then be divided by the average number of yearly 
drunk driving arrests in the municipality for the preceding five calendar years 
to determine a five-year unit dollar value for each arrest.

���� (c)�� The figure calculated 
pursuant to subparagraph (a) of this paragraph shall be added to the figure 
calculated pursuant to subparagraph (b) of this paragraph, and the resulting 
figure shall determine the total unit dollar value for each arrest.

���� (d)�� The amount to be 
allocated to each reporting municipality shall be the proportion of its total 
unit dollar value to the total amount of funds available for allocation from 
the �Municipal Court Administration Reimbursement Fund.�

���� (4)�� This amount shall 
be allocated to the municipality for the purpose of maintaining its municipal 
court, which may include payments to municipal court judges, municipal 
prosecutors and other municipal court personnel for work performed in addition 
to regular employment hours.

(cf: P.L.1990, c.41, s.7)

���� 2.��� This act shall t