Bill Text: NJ A4061 | 2018-2019 | Regular Session | Introduced
Bill Title: Imposes surcharge on prearranged rides and increases certain fee associated with motor vehicle violations.**
Spectrum: Partisan Bill (Democrat 4-0)
Status: (Passed) 2018-07-01 - Approved P.L.2018, c.47. [A4061 Detail]
Download: New_Jersey-2018-A4061-Introduced.html
Sponsored by:
Assemblyman NICHOLAS CHIARAVALLOTI
District 31 (Hudson)
SYNOPSIS
Imposes $0.20 per ride fee on certain prearranged rides; dedicates revenue to schools.
CURRENT VERSION OF TEXT
As introduced.
An Act imposing a fee on certain transportation services and dedicating revenue to schools, supplementing and amending P.L.2017, c.26.
Be It Enacted by the Senate and General Assembly of the State of New Jersey:
1. (New section) a. There is imposed a transportation service fee of $0.20 upon every prearranged ride that is provided wholly within the boundaries of this State. The fee imposed under this section shall be adjusted annually for inflation by the Director of the Division of Taxation in the Department of the Treasury, and shall be collected by the transportation network company and paid to the director on a quarterly basis in a manner prescribed by the director.
b. No later than 30 days after the end of a calendar quarter, a transportation network company shall file the transportation service fees on a form prescribed and furnished by the director, and at that time shall indicate the number of prearranged rides provided during the previous quarter that are subject to the fee imposed pursuant to this section and pay the full amount due as required by this section.
c. Each transportation network company required to collect transportation service fees shall be liable for the fees imposed, collected, or required to be collected under this section. Any such transportation network company shall have the same right in respect to collecting the fees from a purchaser of a prearranged ride as if the fees were part of the sales price and payable at the same time.
d. The director shall remit all revenues collected pursuant to this section to the Property Tax Relief Fund. Revenues collected pursuant to this section shall be appropriated annually as aid to school districts.
e. The fees imposed by this section shall be governed by the provisions of the "State Uniform Tax Procedure Law," R.S.54:48-1 et seq., to the extent that the provisions of that law are not inconsistent with any provisions of P.L. , c. (C. ) (pending before the Legislature as this bill).
2. Section 26 of P.L.2017, c.26 (C.39:5H-26) is amended to read as follows:
26. Notwithstanding any other provision of law, a transportation network company and a transportation network company driver shall be governed exclusively by P.L.2017, c.26 (C.39:5H-1 et seq.), any supplements or amendments thereto, and any rules promulgated by the commission or division pursuant to P.L.2017, c.26 (C.39:5H-1 et seq.).
A county or municipality shall not require a transportation network company or transportation network company driver to obtain a license or permit to provide a prearranged ride in that county or municipality, or require a driver to obtain a license or permit for the driver's personal vehicle in order to provide a prearranged ride in that county or municipality.
A county or municipality shall not impose a tax or fee that only applies to a transportation network company or transportation network company driver; provided that a transportation network company or driver shall be subject to a tax or fee that applies generally to all businesses or residents of the county or municipality.
Except for the initial and annual permit fee imposed pursuant to subsection b. of section 4 of P.L.2017, c.26 (C.39:5H-4) and the transportation service fee imposed pursuant to section 1 of P.L. , c. (C. ) (pending before the Legislature as this bill), the State shall not impose a tax or fee that only applies to a transportation network company or transportation network company driver; provided that, a transportation network company or driver shall be subject to a tax or fee that applies generally to all businesses or residents of the State.
Nothing in this section shall be construed to alter, supersede, or prohibit a financial access agreement between a transportation network company and a city of the first class with an international airport terminal, provided the transportation network company complies with all other provisions of P.L.2017, c.26 (C.39:5H-1 et seq.).
(cf: P.L.2017, c.26, s.26)
3. Notwithstanding the provisions of the "Administrative Procedure Act," P.L.1968, c.410 (C.52:14B-1 et seq.), to the contrary, the Director of the Division of Taxation may adopt immediately upon filing with the Office of Administrative Law such rules and regulations as the director determines to be necessary to effectuate the purposes of P.L. , c. (C. ) (pending before the Legislature as this bill), which rules and regulations shall be effective for a period not to exceed 360 days following the effective date of P.L. , c. (C. ) (pending before the Legislature as this bill) and may thereafter be amended, adopted, or readopted by the director in accordance with the requirements of the "Administrative Procedure Act," P.L.1968, c.410 (C.52:14B-1 et seq.).
4. This act shall take
effect immediately, but shall remain inoperative until the first day of the third
month following enactment.
STATEMENT
This bill imposes a 20-cent fee on certain prearranged rides provided by transportation network companies. The fee is to be adjusted annually for inflation, and is only imposed if the ride is provided entirely within the State.
The bill requires transportation network companies to collect the fees and pay them quarterly. The fees are governed by the State Uniform Tax Procedure Law, and the Director of the Division of Taxation is authorized to immediately issue rules to effectuate the purpose of the bill.
The money collected from the fee is to be deposited in the Property Tax Relief Fund and be used as aid to school districts.
Extra time is given before the bill becomes operative to allow transportation network companies and the Division of Taxation to take necessary preparatory action to comply with the bill.
