NJ A4100

Imposes a 5% assessment on gross receipts of streaming entertainment service providers operating in New Jersey that earn more than $250,000 annually in gross receipts from video streaming services

Creates the "Streaming Entertainment Fund" as a nonlapsing fund administered by the New Jersey Board of Public Utilities

Requires streaming providers to file annual financial statements and assessment payments by July 1 each year

Fund revenues must be used exclusively to support public broadcasting and public, educational, and governmental (PEG) channels, with disbursement determined by the Board of Public Utilities in consultation with the New Jersey Public Broadcasting Authority

Exempts traditional cable services (as defined in federal law) from the assessment, targeting only subscription-based video streaming entertainment services delivered through public rights-of-way