Concerns administration of employer payroll tax and requires disclosures of certain State taxpayer information.*

This bill amends New Jersey's local payroll tax law to clarify reporting requirements for employers in municipalities that impose such taxes. It mandates quarterly payroll reports by employers (due April, July, October, and January), prohibits withholding tax from employee wages, and requires municipalities to maintain confidentiality of payroll data. The bill also establishes rules to prevent double taxation when employees work across state lines, requiring employers to submit documentation about out-of-state tax payments to avoid New Jersey payroll tax obligations. Specific interest rates apply for late payments (8% on first $1,500, 18% on amounts over $1,500), and employers cannot report/pay tax to multiple municipalities for the same employee.