This bill introduces a tax on tourist flights that operate from or arrive at aviation facilities licensed by the State of New Jersey, including airports, heliports, and helistops. Specifically, it imposes a tax of $50 per seat or $200 per flight, whichever is greater, on patrons of non-essential helicopter or seaplane tourist flights. Certain flights are exempt from this tax, including those operated by federal or military authorities, licensed hospitals, or for emergency medical transportation, heavy-lift operations, or research purposes. The bill also mandates that the owner or operator of the non-essential helicopter or seaplane collect this tax and provide an electronic receipt to patrons detailing the flight information and tax amount.

In addition to the patron tax, the bill imposes a three percent assessment on the gross receipts of owners or operators of non-essential helicopters or seaplanes providing tourist flight services, as well as on owners of heliports and helistops from which these flights operate. Both the tax and assessment must be filed and paid quarterly to the State, with the Director of the Division of Taxation granted authority to establish necessary rules and regulations for implementation. The bill is set to take effect immediately but will remain inoperative until the adoption of these regulations.