Bill Text: NJ S3149 | 2024-2025 | Regular Session | Introduced
Bill Title: Concerns municipal ordinances that impose employer payroll tax.
Spectrum: Partisan Bill (Democrat 1-0)
Status: (Introduced) 2024-05-06 - Introduced in the Senate, Referred to Senate Community and Urban Affairs Committee [S3149 Detail]
Download: New_Jersey-2024-S3149-Introduced.html
Sponsored by:
Senator RAJ MUKHERJI
District 32 (Hudson)
SYNOPSIS
Concerns municipal ordinances that impose employer payroll tax.
CURRENT VERSION OF TEXT
As introduced.
An Act concerning municipal ordinances that impose employer payroll tax and amending P.L.1970, c.326.
Be It Enacted by the Senate and General Assembly of the State of New Jersey:
1. Section 16 of P.L.1970, c.326 (C.40:48C-16) is amended to read as follows:
16. Any ordinance adopted pursuant to this article shall:
a. Require each employer to report his payroll for the preceding calendar quarter to an officer of the municipality designated therein to receive the same and to collect the tax together with such other related information as shall be required by the ordinance and regulations issued pursuant thereto;
b. Require the report and payment of the tax imposed for the preceding calendar quarter on or before the last day of April, July, October and January, respectively;
c. Provide methods for enforcement of, and for the imposition of penalties for failure to report and pay, the tax imposed;
d. Provide a procedure for claims for refunds, and repayment of overpayment of taxes;
e. Prohibit any employer from deducting or withholding any amount from remuneration payable to an employee on account of the tax imposed by the ordinance;
f. Provide that information contained in any employer's report or received by the municipality or any of its officers or employees as a result of any investigation, hearing or verification of a report shall be confidential except for official purposes and shall not be disclosed except in accordance with an order of court or as otherwise provided by law.
g. Require certain employers to provide additional information to assist in the administration of the local tax, as requested by the municipality.
Any ordinance adopted pursuant to this article (C.40:48C-14 through 40:48C-19) also may require the payment of interest by an employer on delinquent payroll taxes. Payroll taxes shall be considered delinquent when the amount due to the municipality is not paid by the employer on or before the dates specified in subsection b. of this section. Any ordinance so adopted may fix the rate of interest to be charged on the delinquent payroll taxes; however, the rate so fixed shall not exceed 8% per annum on the first $1,500 of the delinquency and 18% per annum on any amount in excess of $1,500, to be calculated from the date the tax was payable until the date that actual payment to the municipality is made.
(cf: P.L.2007, c.294, s.1)
2. This act shall take effect immediately.
STATEMENT
This bill amends the local payroll tax law to require certain employers, which employ persons within any municipality that imposes a local payroll tax, to provide additional information to assist in the administration of the local tax, as requested by the municipality collecting the tax.
