Authorizes local tax on storage of empty shipping containers.

This bill allows New Jersey municipalities to impose a local tax on empty standardized shipping containers (like those used for cargo transport) stored within their boundaries. Municipalities would set their own tax rates through local ordinances, with 75% of collected revenue dedicated to funding local infrastructure projects and 25% sent to the county for similar infrastructure or open space projects in the same municipality. The tax applies specifically to containers meeting International Standards Organization specifications (e.g., 20-53 feet long). The bill authorizes, but does not require, local governments to adopt this tax, and includes a requirement for state agencies to develop a model ordinance to assist them.