This bill amends existing law to clarify that nonprofit corporations eligible for plenary retail consumption licenses for theaters can include disregarded entities, specifically single-member limited liability corporations that are disregarded for federal income tax purposes. The amendments apply to two sections of the law, allowing municipalities to issue these special licenses to nonprofit corporations that operate art-house movie theaters or conduct musical or theatrical performances. The licenses permit the sale of alcoholic beverages during specified times surrounding performances.

The bill specifies that the licensed premises must have a seating capacity of either 1,000 persons or more for one type of license, or between 50 and 1,000 persons for another type. Additionally, it maintains that these licenses will not count towards the total number of licenses under existing laws. The inclusion of disregarded entities aims to broaden the scope of eligible organizations that can obtain these licenses, thereby supporting the arts and enhancing community engagement.

Statutes affected:
Introduced: 33:1-19.7, 33:1-19.8