Establishes "County Tourism Incentive Grant Fund" within Department of Treasury to provide funding for grants to counties to support tourism advertising and promotion.

This bill establishes a new "County Tourism Incentive Grant Fund" within New Jersey's Department of Treasury. The fund will use excess state hotel and motel occupancy tax revenues (those exceeding budgeted amounts) to provide annual grants to counties for tourism advertising and promotion. Counties must apply by October 1 each year, detail how funds will be used for tourism marketing, and agree not to reduce existing tourism funding. Grants are calculated based on each county's share of statewide hotel tax revenue, with strict rules requiring repayment if funds are misused or used to replace current tourism budgets. The program begins in fiscal year 2024 and applies to all eligible counties.