This bill mandates a $0.25 surcharge on each alcoholic beverage sold in municipalities with 200 or more active or inactive retail consumption licenses. The surcharge is to be included in the price of the beverage and collected by the Director of the Division of Alcoholic Beverage Control, who will then deposit the funds into the Alcohol Education, Rehabilitation and Enforcement Fund (AEREF). The AEREF is designed to support programs for alcohol and drug abusers and is primarily funded through an excise tax on alcoholic beverage manufacturers, wholesalers, and distributors, as well as fees from convicted drunk drivers.

The proceeds from the newly imposed surcharge will be allocated to the AEREF, which distributes funds for rehabilitation (75%), enforcement (15%), and education (10%) across New Jersey's 21 counties based on a statutory formula that considers population, income, and need. The bill aims to enhance funding for alcohol-related education and rehabilitation efforts while ensuring that the financial burden of the surcharge is borne by consumers purchasing alcoholic beverages in designated municipalities.