Bill
A 2328
Authorizes the Town of Dickinson to impose hotel and motel occupancy taxes, creating a local revenue source funded by visitors; details set by Dickinson's ordinance.
Status: Signed into law (Chapter 445). Introduced: Jan 9, 2024. Sponsors: Assemblyman Joe Angelino (primary); cosponsors John Lemondes and Angelo J. Morinello. Key legislative steps: referred to committee Jan 2024; amended/substituted and passed both houses June 2025; delivered to Governor Oct 9, 2025; signed Oct 16, 2025.
Note on bill content and substitution
- The version of A2328 originally introduced (A2328/A) contained a substantive policy proposal requiring the Department of Community Affairs (DCA) to track natural disaster–related spending by State and local units and to publish a plain‑language annual summary (see section-by-section details below).
- The legislative history shows the Assembly bill was later substituted for S4073 and the final enacted measure (Chapter 445) is titled and recorded as authorizing the Town of Dickinson to establish hotel and motel taxes. This summary therefore covers both: (1) the original introduced A2328 text (DCA disaster‑spending tracking) and (2) the final enacted title (authorization for Dickinson to impose occupancy taxes). The full text of the final enacted provision authorizing Dickinson is not included in the materials provided, so details for that enactment are limited to the statutory purpose in the bill title.
Part A — Introduced version (A2328/A): DCA to track natural disaster spending (summary of original text)
- Purpose: Require the Department of Community Affairs to compile, categorize, and publish annual, plain‑language summaries of natural disaster–related spending by the State and by local government units.
- Key provisions:
- DCA (Commissioner of Community Affairs), in consultation with other agencies, must track disaster‑related spending by counties, municipalities, local authorities, fire districts, school districts, and the State.
- Publish a plain‑language summary on the State website, updated at least annually.
- Spending must be organized into categories (at minimum): preparedness, mitigation, response, and recovery, with examples provided for each category.
- Within each category, the report must identify funding sources and indicate whether reimbursement (e.g., federal or State aid) is anticipated.
- Local units and school districts would be required to include summarized disaster‑related appropriations and revenues in their user‑friendly budget reporting; the Commissioner would adopt rules to implement these reporting requirements.
- Affected entities: Department of Community Affairs; counties; municipalities; local authorities; fire districts; school districts; State agencies; general public (users of published data).
- Impact: Increased transparency and publicly available data on disaster spending to aid oversight, planning, and public understanding; modest administrative burden for DCA and local units to classify and report spending.
Part B — Final enacted title (Chap. 445): Authorization for the Town of Dickinson
- Purpose (per enacted title): Authorizes the Town of Dickinson to establish hotel and motel (occupancy) taxes within the town.
- Known effect: Grants the local government the legal authority to enact and collect occupancy taxes from hotel/motel stays within town limits. Typical implications (subject to the local ordinance that Dickinson will adopt):
- New local revenue source for Dickinson (often used for tourism promotion, local services, capital projects, or general revenue).
- Operators of hotels/motels in Dickinson would be responsible for collection and remittance under any local ordinance establishing the tax.
- Specifics such as tax rate, exemptions, administration, and revenue uses would be set by the Dickinson town ordinance implementing the authorization.
- Affected parties: Town of Dickinson residents and government, hotel/motel owners/operators in Dickinson, visitors/guests paying occupancy charges.
Procedural/timeline notes
- A2328 was amended/printed as A2328A and substituted for S4073 in June 2025; a home rule request appears in the legislative history (typical for local-option tax authorizations).
- The bill was delivered to the Governor on Oct 9, 2025, and signed into law on Oct 16, 2025 (Chapter 445).
Related/companion measures
- Companion: S1620; companion/substitute: S4073.
- Prior-session related bills: A819, A1749, A2640, A5350, A8546, A5350, A2640 (listed as related/prior-session).
If you want, I can:
- Locate and summarize the enacted Chapter 445 text for the specific authorization language Dickinson must follow (rates, conditions, or required local procedures, if included), or
- Prepare a short explainer on how municipalities typically adopt and administer local hotel/motel taxes and common revenue uses.
Compiled from official sources — confirm details with the bill’s official record.
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