Authorizes local tax on storage of empty shipping containers.

This bill would allow New Jersey municipalities to impose taxes on empty standardized shipping containers stored within their borders. Tax revenue would be split: 75% retained by the municipality for local infrastructure projects (like roads or bridges), and 25% sent to the county for infrastructure or open space projects in that community. It defines standard container sizes (e.g., 20-foot and 40-foot) and requires the state to create a model ordinance to help municipalities implement the tax. The bill is currently pending in the Senate Community and Urban Affairs Committee.