NJ S2004

Creates the "County Tourism Incentive Grant Fund" as a special, non-lapsing fund within the New Jersey Department of Treasury to support county tourism advertising and promotion.

Funds the grant program using excess State hotel and motel occupancy fee revenues—amounts collected beyond what was anticipated in the annual appropriations act for the preceding fiscal year.

Distributes grants annually starting fiscal year 2024, with each county's share calculated proportionally based on hotel/motel occupancy revenues generated within that county compared to all participating counties.

Requires counties to apply by October 1 each year, submit plans detailing how funds will support tourism promotion, and agree not to use grant money to replace existing tourism funding—with repayment plus interest required for violations.

Authorizes the State Treasurer and Division of Travel and Tourism to immediately adopt implementing regulations effective for up to 360 days.