{"data":{"id":"us-nj/n.j.-stat.-40-54d-6","jurisdiction":"us-nj","citation":"N.J. Stat. § 40:54D-6","heading":"Collection, administration of tax, assessment; determination, certification of revenues","body":"6.  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.).\nb.\tThe 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.\nc.\tThe 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.\nL.1992,c.165,s.6; amended 1997, c.273, s.3; 2002, c.72, s.4.","path":["TITLE 40 MUNICIPALITIES AND COUNTIES"],"source_url":"https://pub.njleg.state.nj.us/statutes/STATUTES-TEXT.zip","current_through":"P.L.2025, c.405, and J.R.22","vintage":"","retrieved_at":"2026-08-27T17:54:13Z","sha256":"255d9eb55d70cad3eb7b7c3efc7fd77a5630968bd91b6d7b759489bc1755ffd4","source_id":"us-nj","stale":true,"prev":"us-nj/n.j.-stat.-40-54d-5","next":"us-nj/n.j.-stat.-40-54d-7"},"notice":"GroundRules: Original legal text. Not legal advice."}