SENATE, No. 414

STATE OF NEW JERSEY

INTRODUCED JANUARY 18, 1996

By Senator CASEY

An Act concerning the issuance of alcoholic beverage retail licenses and supplementing chapter 1 of Title 33 of the Revised Statutes.

     Be It Enacted by the Senate and General Assembly of the State of New Jersey:

    1.    a. An alcoholic beverage retail license as set forth in R.S.33:1-12 shall not be issued, renewed or transferred unless the licensee or applicant obtains a certification from the municipality in which the licensed premises is located, in addition to all other required certifications, that no local real estate taxes are due or delinquent from the licensee or applicant. Local real estate taxes for which the licensee or applicant is liable individually or as an operator of current or past businesses shall be certified as current. 

     b. An applicant or licensee as the case may be, shall submit to the issuing authority the certification required pursuant to subsection a. of this section when seeking to obtain, renew or transfer a license.

    c.    The local issuing authority may permit the issuance, renewal or transfer of an alcoholic beverage retail license if the licensee or applicant has negotiated a payment plan satisfactory to the local issuing authority to resolve all tax delinquencies and deficiencies.

    2. This act shall take effect on the first day of the second month following enactment.

STATEMENT

    This bill requires alcoholic beverage retail licensees and applicants to obtain certification that the local real estate taxes for which they are liable, individually or as operators of current or past businesses, are current before obtaining, renewing or transferring an alcoholic beverage retail license. The bill allows the local issuing authority to issue an alcoholic beverage retail license if the licensee or applicant has shown that the licensee or applicant will resolve all delinquencies and deficiencies and has negotiated a payment plan, to the satisfaction of the issuing authority. Section 2 of P.L.1995, c.161 (C.33:1-17.1) requires retail alcoholic beverage licensees or applicants to certify that their sales and use taxes, retail sales tax in fourth class cities and predominantly tourism related retail receipts taxes are current before obtaining or transferring a retail alcoholic beverage license. This bill would further require licensees or applicants to certify that their local real estate taxes are current in the municipality in which the retail alcoholic beverage establishment is located.

Requires alcoholic beverage licensee to certify that local real estate taxes are current.