SALT Report 2754 – Recently enacted legislation in New Jersey revises the amount that a New Jersey municipality may impose on admission charges to major places of amusement located within the municipality.
Specifically, the legislation provides that a municipality can set the surcharge at an amount that is up to 5% of the admission charge to a major place of amusement. Previously, the law authorized a municipality to impose a surcharge of 5% on every admission charge to a major place of amusement.
For purposes of this legislation, a major place of amusement is defined as a place that seats at least 10,000 patrons. However, this definition does not apply to movie theaters, amusement parks, and places of amusement owned by, or located on property that is owned by, the state or an independent state authority.
The surcharge provisions were effective July 17, 2013.
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