Concerns municipal ordinances that impose employer payroll tax.

This bill (S 3149) sets clear rules for how New Jersey municipalities can collect employer payroll taxes. It requires employers in municipalities with such taxes to report quarterly payroll data to local officials by specific deadlines (April, July, October, January) and pay taxes on time. The bill prohibits employers from deducting the tax from employee wages and mandates strict confidentiality for payroll information. It also allows municipalities to charge interest on late payments, with rates capped at 8% for the first $1,500 and 18% for larger amounts. This directly affects employers operating in New Jersey towns or cities that impose local payroll taxes.