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

This bill reallocates 100% of revenue from New Jersey's hotel and motel occupancy fees to arts, historical heritage, and tourism programs, replacing the current 40% allocation. It sets specific minimum funding levels: at least $31.9 million annually for the State Council on the Arts (56.7%), $5.5 million for the Historical Commission (9.6%), $17.6 million for tourism promotion (31.9%), and $720,000 for the Cultural Trust (1.8%). The change directly affects hotels and motels (required to collect and remit the fee) and state agencies managing these funds. It ensures all collected fees - previously partially directed to the General Fund - now exclusively support these cultural and tourism initiatives. The bill amends existing law to mandate these new allocation percentages starting in fiscal year 2025.