A 2% local tax is imposed in the Millville Sports and Entertainment District on receipts from sales (including rentals) of tangible personal property, food and drink, rents for hotel occupancies, and admission charges. The revenue collected is dedicated to financing projects in the sports and entertainment district.
Since the 2% local tax is only imposed on sales subject to tax under the Sales and Use Tax Act, purchases made by federal and state governmental agencies, their political subdivisions and instrumentalities, as well as organizations approved by the Division of Taxation as exempt from Sales Tax are also exempt from the 2% local tax.
Every entity that operates in the Millville Sports and Entertainment District must electronically file the Sports and Entertainment Facility Tax – Millville District return, Form SM-100, and remit any tax on a quarterly basis, due on or before the 20th day of month following the end of the calendar quarter. If a due date falls on a Saturday, Sunday, or legal holiday, the return is due the next business day.
This return must be filed in addition to the Sales and Use Tax return (ST-50/51 or UZ-50).
Applicable Laws and Rules
N.J.S.A. 54:32B-1, et seq., N.J.S.A. 34:1B-193