Bill would let large New Jersey cities tax billboard ad buyers

A qualifying city could charge ad buyers up to 6% of the amount paid for billboard space. Only cities with more than 150,000 residents in the latest federal census could impose it. It covers ads on billboards in the city, wherever the buyer is based. City leaders must pass a local law to impose the tax. The billboard tax would come on top of any other tax. If the bill becomes law, cities could use this authority immediately.

Billboard ad sellers would collect an adopted tax and send it to the city. This covers billboard permit or license holders and people authorized to sell ad space for them. A city must first adopt the tax. Sellers would be personally responsible for tax they collect or are required to collect. The city could pursue overdue tax using its property tax collection rules. Payments and reports would be due on or before the city's property tax due dates.