New Jersey S4698 allows first-class cities to impose a tax on billboard advertising revenue collected by the seller.
New Jersey S4698, known as the Local Billboard Tax Act, authorizes first-class cities to impose a tax of up to six percent on billboard advertising revenue. The tax is to be collected by the retail seller of the advertising space and remitted to the city's chief financial officer on a quarterly basis. The tax is in addition to any other tax imposed by law. The retail seller is personally liable for the tax, and the city can enforce payment of delinquent taxes in the same manner as municipal real property taxes.
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