NJ S4219

Allows municipalities to retain up to 3% of employer payroll tax revenue collected annually to cover administrative costs of the tax program

Requires employers to provide additional information to municipalities upon request to assist with local tax administration

Exempts employees from a municipality's employer payroll tax if they are already subject to an out-of-state employer payroll tax for services performed out-of-state, provided employers submit documentation to the municipality

Mandates the Director of the Division of Taxation to share employer wage and tax withholding information with municipalities that impose employer payroll taxes for two purposes: verifying reported payroll information and identifying non-compliant employers who failed to report

Permits municipalities to charge interest on delinquent payroll taxes at up to 8% annually on the first $1,500 and 18% annually on amounts exceeding $1,500