Allocates all revenue from hotel and motel occupancy fee for arts, historical heritage, and tourism purposes.

This bill changes how New Jersey allocates revenue from hotel and motel occupancy fees, redirecting 100% of the funds (previously 40%) to arts, historical heritage, and tourism programs starting in fiscal year 2023. It sets specific annual minimums: $31.9 million for the State Council on the Arts, $5.5 million for historical preservation, $17.6 million for tourism promotion, and $720,000 for the Cultural Trust. Hotels, motels, and online platforms like Airbnb must collect and report these fees, with strict reporting requirements for digital bookings. The bill directly affects hospitality businesses paying the fee and state agencies managing arts, history, and tourism funding.