NOTE: For purposes of computing the fee using any of the three
methods indicated, the business may, in lieu of segregating retail sales
from wholesale sales, compute the fee by applying the wholesale fee
rate (.0003) to the total gross receipts from all sales determined to be
subject to the Litter Control Fee.
5. ITEMIZED INSTRUCTIONS
LINE 1 – GROSS RECEIPTS OF LITTER GENERATING PRODUCTS:
Enter the gross receipts (whole dollars only) from retail sales in column
A and the gross receipts from wholesale sales in column B of litter-
generating products sold within or into New Jersey during the period
covered by the return. Gross receipts must be reported on the accrual
basis and not as collections are made. Refer to instruction 2 regarding
sales subject to the fee.
LINE 2 – DEDUCTIONS: Enter the gross receipts (whole dollars only)
from sales of litter-generating products which fall into any of the
following categories:
(a) A sale of a litter-generating product by a wholesaler or distributor to
another wholesaler or distributor (A wholesaler or distributor is a
person primarily making wholesale sales rather than retail sales
and does not include a manufacturer);
(b) A sale of a litter-generating product by a company to another
company owned wholly by the same individuals or companies; and
(c) A sale of a litter-generating product by a wholesaler or distributor
owned cooperatively by retailers to those retailers.
LINE 3 – BALANCE SUBJECT TO FEE: Subtract Line 2 from Line 1
and enter on Line 3.
LINE 4 – FEE RATE: Gross receipts from retail sales of litter-generating
products sold within or into New Jersey are subject to the fee at the rate
of 2.25/100 of 1% (.000225). Gross receipts from wholesale sales of
litter-generating products sold within or into New Jersey are subject to
the fee at the rate of 3/100 of 1% (.0003).
LINE 5 – AMOUNT OF FEE DUE: Multiply Line 3 by Line 4 in column
(A) and/or column (B) to compute the fee due.
LINE 6 – ADD: PENALTY AND INTEREST – Failure of any business
to file a Litter Control Fee return by the due date and/or failure to make
remittance for the fee due by said date will subject the business to
penalty and interest charges as follows:
A. Penalty Charges:
1. LATE FILING – 5% per month or fraction thereof of the
underpayment not to exceed 25% of such underpayment. Also,
a penalty may be imposed of $100 for each month or fraction
thereof the return is delinquent.
2. LATE PAYMENT – 5% of the balance of fee due paid late may
be imposed.
B. Interest Charge:
The annual interest rate is 3% above the average predominant
prime rate. Interest is imposed each month or fraction thereof on
the unpaid balance of fee from the original due date to the date of
payment. At the end of each calendar year, any fee, penalties and
interest remaining due will become part of the balance on which
interest will be charged.
NOTE: The average predominant prime rate is the rate as determined
by the Board of Governors of the Federal Reserve System, quoted by
commercial banks to large businesses on December 1st of the calendar
year immediately preceding the calendar year in which payment was
due or as redetermined by the Director in accordance with N.J.S.A.
54:48-2.
LINE 7 – AMOUNT DUE: Add Line 5 plus Line 6 for column (A) and/or
column (B).
LINE 8 – TOTAL AMOUNT DUE: Add Line 7, column (A) plus Line 7,
column (B). This is the amount which you must remit with your return.
6. FILING REQUIREMENTS
(a) Each business subject to the Litter Control Fee must file an annual
fee return on or before March 15 of each year for the preceding
calendar year’s fee liability.
(b) The return must be signed by an officer of the fee payer authorized
to act to the effect that the statements contained therein are true.
Return preparers who fail to sign the return or provide their
assigned tax ID# shall be liable for a $25 penalty for each such
failure.
(c) All records and other supporting documents which are used in
completing this return must be retained and made available for
examination for at least 5 years following the filing of this return.
7. ELECTRONIC FUNDS TRANSFERS – The Division of Revenue and
Enterprise Services has established procedures to allow the remittance
of tax payments through Electronic Funds Transfer (EFT). Taxpayers
with a prior year’s liability of $10,000 or more in any one tax are required
to remit all tax payments using EFT. If you have any questions
concerning the EFT program, call 609-292-9292, Option #6 or write to
N.J. Division of Revenue and Enterprise Services, EFT Section, PO Box
191, Trenton, NJ 08646-0191.
COMPLETE THE FOLLOWING: (Check off all applicable items)
1. PRINCIPAL BUSINESS ACTIVITY
(a) ____ MANUFACTURER (MAKER, FABRICATOR OR PROCESSOR)
(b) ____ WHOLESALER OR DISTRIBUTOR (MORE THAN 50% OF TOTAL
SALES ARE WHOLESALE)
(c) ____ RETAILER (MORE THAN 50% OF TOTAL SALES ARE RETAIL)
(d) ____ NONE OF THE ABOVE. (IDENTIFY) ___________________
__________________________________________________
2. PRINCIPAL PRODUCT(s) SOLD _______________________________
3. CHECK FEE COMPUTATION METHOD USED (See Instruction 4)
(a) ___ General (b) ___ Total Sales (c) ___ Percentage of Sales
4. IF THE BUSINESS IS NOT SUBJECT TO THIS FEE, STATE THE REASON
FOR SUCH CLAIM.
(a) ____ THE BUSINESS IS A RETAILER WITH LESS THAN $500,000 IN
ANNUAL RETAIL SALES OF LITTER-GENERATING PRODUCTS.
(b) ____ THE BUSINESS IS A RESTAURANT WITH LESS THAN 10% IN
ANNUAL RETAIL SALES OF MEALS OR FOOD PREPARED FOR
OFF-PREMISES CONSUMPTION, OR 50% OR MORE OF ITS
ACTIVITY IS SELLING MEALS OR FOOD PREPARED FOR ON-
PREMISES CONSUMPTION.
(c) ____ THE BUSINESS DOES NOT SELL ANY LITTER-GENERATING
PRODUCTS
(d) ____ OTHER (EXPLAIN) __________________________________
MAKE CHECK PAYABLE TO: STATE OF NJ – LITTER CONTROL FEE
MAIL RETURN WITH PAYMENT TO: DIVISION OF TAXATION, LITTER CONTROL FEE, REVENUE PROCESSING CENTER, PO BOX 274, TRENTON, NJ 08646-0274.
I SWEAR, VERIFY AND /OR AFFIRM THAT ALL INFORMATION ON THIS RETURN IS CORRECT. I AM AWARE THAT IF ANY OF THE FOREGOING
INFORMATION PROVIDED BY ME IS KNOWINGLY FALSE, I AM SUBJECT TO PUNISHMENT.
____________________ X ______________________________________________________________________________________________________________
(DATE) (SIGNATURE OF DULY AUTHORIZED OFFICER OF FEE PAYER) (TITLE)
______________________ X ______________________________________________________________________________________________________________________
(DATE) (RETURN PREPARER’S SIGNATURE) (ADDRESS) (PREPARER’S I.D. NUMBER)
______________________________________________________________________________________________________________________________________________
(NAME OF RETURN PREPARER’S EMPLOYER) (ADDRESS) (EMPLOYER’S I.D. NUMBER)
