Form Oa-100 - New Jersey Outdoor Advertising Fee Quarterly Return - 2006
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1OA-100
NEW JERSEY OUTDOOR ADVERTISING FEE QUARTERLY RETURN
5/06
_______________________________
For the Quarter Ending:
This return and payment must be received no later than the fifteenth (15) day of the month following the quarter end in which the fee is due.
FOR DIVISION USE ONLY
1
Outdoor Advertising Gross Receipts
2
Deductions (Exempt Receipts)
IF INFORMATION BELOW IS INCORRECT, MAKE THE NECESSARY CHANGES
3
Net Receipts Subject To Fee
NJ Taxpayer Identification Number
.04
4
Fee Imposed
Taxpayer Name
5
Total Fee Due
( Multiply Line 3 by Line 4)
Trade Name
6
Penalty & Interest
Street Address
7
Total Amount Due
I verify and/or affirm that all tax information on this statement is correct. I am
City
State
Zip Code
aware that if any of the foregoing information provided by me is knowingly
false, I am subject to punishment.
Signature _______________________________________________________
Send check or money order payable to: New Jersey Division of Taxation-Outdoor Advertising Fee
or to pay via EFT use Tax Payment Code “04690”; addendum “A” format.
_______________________________________________________________
Title
Date
AVOID PENALTIES - FILE ON TIME
Instructions For Completing The New Jersey Outdoor Advertising Fee Quarterly Return
Effective July 1, 2003, in accordance with P.L. 2003, c.124, a fee of 6% of the gross amounts collected by a retail seller for billboard advertising space will be
charged. The fee is imposed directly on the retail seller (the person contracting with the customer) of the advertising space. This Act took effect on July 1, 2003;
the 6% rate applies to gross receipts collected though June 30, 2006. Between July 1, 2006 and June 30, 2007, the rate is reduced to 4%.
liability not to exceed 25% of such tax liability. Also a penalty of $100 for
For purposes of this return, the gross amounts collected by a retail seller for billboard
each month the return is delinquent may be imposed.
advertising space, are reportable as Outdoor Advertising Gross Receipts, Line 1. This
2. LATE PAYMENT PENALTY - 5% of the balance of the tax due paid late may
includes amounts collected from contracts that involve placing advertising on billboards
be imposed.
located in this State regardless of the location of the advertiser.
b. INTEREST CHARGES: The annual interest rate is 3% above the average
The “Outdoor Advertising Gross Receipts” shall not include fees received by an
predominant prime rate. Interest is imposed each month or a fraction thereof on
advertising agency that is not a related party of the retail seller and are not received by the
the unpaid balance of tax from the original due date to the date of payment. At
retail seller.
the end of each calendar year any tax, penalties and interest remaining due will
become part of the balance on which interest will be charged.
A. SPECIFIC INSTRUCTIONS
NOTE: The average predominant prime rate is the rate as determined by the
Line 1 - Outdoor Advertising Gross Receipts - Enter the total gross amounts
Board of Governors of the Federal Reserve System, quoted by commercial banks
collected by a retail seller for billboard advertising space.
to large businesses on December 1st of the calendar year in which payment was
Line 2 - Deductions (Exempt Receipts)
due or as redetermined by the director in accordance with R.S. 54:48-2.
Line 3 - Net Receipts Subject to Fee
Line 7 - Total Amount Due - Enter the total of line 5 plus line 6. This is the amount
Line 4 - Fee Imposed - 4%.
to be remitted with the return.
Line 5 - Total Fee Due - Multiply Line 3 by Line 4.
B. REMITTANCE AND FILING - Remittance should be made by check or money order
Line 6 - Penalty & Interest - Failure of any taxpayer to file a New Jersey Outdoor
payable to New Jersey Division of Taxation - Outdoor Advertising Fee. Do not remit
Advertising Fee Quarterly Return, OA-100 by the due date and or failure to make
cash. Mail your return together with remittance for the full amount due to the New
Remittance for the tax due by said date will subject the taxpayer to penalty and
Jersey Division of Taxation, Revenue Processing Center, PO Box 648, Trenton, New
interest charges as follows:
Jersey, 08646-0648.
a.
PENALTY CHARGES:
For information write to the address listed above or telephone (609) 292-6400.
1. LATE FILING PENALTY - 5% per month or fraction thereof of the total tax
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