Concerns administration of employer payroll tax.

This bill amends New Jersey's local payroll tax law to require employers in municipalities with a local tax to submit quarterly payroll reports by specific deadlines (April, July, October, January) and provide additional information requested by the municipality. It prohibits employers from deducting the tax from employee pay, mandates confidentiality for reported data, and sets interest rates for late payments (8% on the first $1,500 overdue, 18% above that). The bill also prevents double taxation by exempting employees from New Jersey local tax if their out-of-state employer already pays a similar tax, requiring employers to submit documentation to resolve such cases.