New Jersey S2197 authorizes municipalities to tax the storage of empty ISO shipping containers.
New Jersey S2197 allows municipalities to impose and collect a tax on the storage of empty ISO shipping containers within their boundaries. Municipalities would retain 75% of the collected tax revenue, which would be held in trust and used for infrastructure projects within the municipality. The remaining 25% would be remitted to the county, also held in trust for infrastructure projects or the acquisition or maintenance of open space within the municipality.
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