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 patrons with a detailed electronic receipt.

In addition to the patron tax, the bill establishes 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, and the Director of the Division of Taxation is granted authority to implement necessary rules and regulations to enforce these provisions. The act will take effect immediately but will remain inoperative until the adoption of these rules.