By: Nicholas J. Lochetta II, Partner, Archer & Greiner P.C.

How New Jersey’s soil and fill recycling businesses will be impacted.
New Jersey Governor Phil Murphy recently signed Senate bill S-1683 (A-4267) extending many compliance requirements for the solid waste industry. This effort to overhaul rules applicable to soil and fill recycling businesses comes after major cases of alleged illegal dumping made headlines in the past year, including a report about a seven-story pile of waste and debris that had been created on property in a residential section of Vernon Township. Soil tests found that the pile contained elevated levels of chemicals which are harmful to human health. This new law will prevent this, and similar situations, from happening again.

Who the New Law Affects

The new law gives the New Jersey Department of Environmental Protection (“NJDEP”) greater oversight of businesses that engage in, or provide, soil and fill recycling services. These businesses include any corporation, association, firm, partnership, sole proprietorship, trust, limited liability company, or other commercial organization providing services for the collection, transportation, processing, brokering, storage, purchase, sale, or disposition of soil and fill recyclable materials.

Soil and fill recyclable materials include, but are not limited to: broken or crushed brick, block, concrete, or other similar manufactured materials; soil or soil that may contain aggregate substitute or other debris or material, generated from land clearing, excavation, demolition, or redevelopment activities that would otherwise be managed as solid waste, and that may be returned to the economic mainstream in the form of raw materials for further processing or for use as fill material.

As a result of this new law, businesses which might not have otherwise been required to comply with the stringent “A-901” licensure process (for example, any business transporting or selling soil or fill materials) now must follow the procedure to obtain a valid license. Violators of the new regulations can be subjected to third-degree criminal penalties and civil fines of up to $100,000 per day. Criminal cases may also be pursued by the State Attorney General’s office, while local health boards could seek civil cases.

What You Need to Do

​Due by April 20, 2020: Register with the DEP
If your business does not hold a valid, permanent A-901 License and is currently engaged in soil and fill recycling services, you must first register with the NJDEP on or before April 20, 2020.To register with the NJDEP, you must complete and submit a Soil and Fill Recycling Registration Form, found at //www.nj.gov/dep/dshw/a901/a901frms.htm. There is no cost to register. If you are uncertain that the services you provide are subject to this law, the NJDEP recommends you register as a precaution. This guarantees you can continue your services past July 20, 2020, though you will still need to file for an A-901 License by October 19, 2020 to continue operating. Please refer to the next section for more on this.

Due by October 19, 2020: Complete A-901 License
Once registered with the DEP, you must file a complete (full disclosure) Soil and Fill Recycling License application, commonly referred to as an A-901 License, with the Attorney General’s Office by October 19, 2020. The applications will be reviewed by the Attorney General’s Office, with assistance from the New Jersey State Police, the NJDEP, and other agencies to ensure a business concern has the necessary reliability, integrity, competency, and expertise before granting a Soil and Fill Recycling (A-901) License. If you do not file for an A-901 License or miss this deadline, your Soil and Fill Recycling Registration will automatically expire.

For Further Information and Assistance
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If you have questions or would like more information about the soil and fill recycling registration and A-901 licensing processes, or A-901 license renewals, annual reporting requirements, or claims issues, please contact Nicholas J. Lochetta, II at 609.580.3709, or email at [email protected]. A significant portion of Nick’s business counseling practice is dedicated to representing clients with the acquisition and maintenance of New Jersey A-901 licenses. He also represents clients in the defense of claims involving alleged failure to obtain required regulatory permission to operate in the solid and hazardous waste industry. In the licensing process, Nick also handles the negotiation and review of the resulting contracts and related documents for transportation and disposal situations.

By: Alan S. Isaacs, CPA, MBA, Sax LLP
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New Jersey was working on legislation that would have virtually eliminated independent contractors.  That legislation did not pass, but in its place, five bills were passed or amended and signed into law on January 20, 2020 that authorizes various actions related to independent contractors in New Jersey.

The New Jersey Department of Labor has established that to be an independent contractor (1) the worker is free from control or direction by the company, (2) the service is something that is outside the usual course of the business or is performed outside the place of business, and (3) the worker is engaged in an independently established trade, occupation, profession, or business.

With this in mind, the new or amended laws include the following:

Bill number 5838
Allows the Commissioner of Labor and Workforce Development (DOLWD) to investigate state wage, benefits, and tax law issues.  They can enter during usual business hours.  Anyone who hinders the investigation may be fined not less than $1,000 and shall be guilty of a disorderly person offense.  If a violation is found, the Commissioner may issue a stop-work order with seven days notice.  The order will remain in effect until released upon finding the employer has come into compliance.  The Commissioner may assess a civil penalty of $5,000 per day against the employer for each day that it conducts business in violation of the stop-work order.

Bill number 5839
Allows for the imposition of penalties for the misclassification of employees.  If a violation is in connection with failing to properly classify employees, the Commissioner is authorized to assess and collect:  (1) an administrative misclassification penalty up to a maximum of $250 per misclassified employee for the first violation and up to a maximum of $1,000 per misclassified employee for each subsequent violation; and (2) a penalty of not more than five percent of the misclassified worker’s gross earnings over the past 12 months.  These payments may be paid to the misclassified worker either directly or in a trust account with the Commissioner.
The administrative misclassification penalty shall be applied toward enforcement and administrative costs of the division.  This provides an incentive for the penalty to be imposed.

Bill number 5840
Allows for joint liability for payment of employee tax law violations of misclassified employees.  An employer and a labor contractor providing workers to an employer shall be subject to joint and severable liability and share civil legal responsibility for any violations of the provisions of State wage and hour laws.  This includes the misclassification of workers.

Bill number 4226
Allows the DOLWD to post information of a person who violates the State wage, benefits, and tax laws.  This post may be on the DOL website.  If the outstanding liability is satisfied prior to posting, no posting will take place.  If a posting occurs, it will be removed within 15 days of being satisfied.  Once placed on the list, the entity shall be prohibited from contracting with any public body until the liability for the violation is satisfied.

Bill number 4228
Allows the sharing of tax data between the State Treasury and the DOLWD.  Previous to this amendment to this law, sharing of tax data was not allowed with the DOLWD.  This will allow all tax data (i.e., Form 1099-Misc for non-employee compensation) to be shared with the DOLWD and assist in determining companies to investigate for misclassified workers.

Other Information
In addition to these laws, a new notice will be required to be posted by employers effective April 1, 2020.  This notice will advise employees that they cannot be misclassified as independent contractors; explains the factors to be an independent contractor; and how to file a complaint if they feel misclassified.
With all of the above in place, it is significant for employers to properly classify workers as employees or independent contractors in accordance with NJ DOL requirements.  Also note that NJ DOL requirements for independent contractor status are much more stringent than Federal criteria.

Sax will continue to keep you informed of any additional updates related to independent contractors. For further information, please contact Sax advisor Alan S. Isaacs, CPA, MBA at [email protected].

By: Brooke Emery, Associate & Robert S. Goldsmith, Partner/Co-Chair, Redevelopment & Land Use Department, Greenbaum, Rowe, Smith & Davis, LLP

​On January 21, 2020, New Jersey Governor Phil Murphy signed into law a bill concerning plenary retail consumption (on-site consumption) licenses for nonprofit theaters. The legislation, S1648, amends New Jersey’s Alcoholic Beverage Act, which governs Theater Licenses throughout the state, making those licenses available to many more nonprofit theaters going forward.

Previously, only nonprofit theaters with more than 1,000 seats could obtain a Theater License. Under the new law, nonprofit theaters that regularly conduct musical or theatrical performances and have at least 50 seats, among other requirements, are now eligible to apply for a Theater License as well.

Theaters with 1,000 seats or more will continue to be able to serve alcohol for the two hours immediately preceding a show, during a show, and in the two-hour period immediately following a show. The same rules will now also apply to theaters with capacities of 50 to 999 seats, however alcoholic beverages may only be served during the two hours following a performance at these smaller theaters no more than 15 times per year.

Theater Licenses are unique because they are not included in the number of retail consumption licenses that may be issued within a municipality, which is typically only one license per 3,000 people. This restriction makes retail consumption licenses extremely hot commodities that come with big-sticker price tags on the open market. The enactment of S1648 allows nonprofit theaters that meet the qualifications to apply for a license through the municipality, making a liquor license an affordable and plausible option on a nonprofit’s limited budget.

The expansion of Theater Licenses represents an exciting opportunity for local theaters to attract and maintain their audiences while competing with larger theaters. The legislation has been welcomed as a great way to promote the arts and support the nonprofit theaters that bring concerts, musicals, and plays to the people of New Jersey.

Our firm is experienced in assisting clients with navigating the application process for obtaining a liquor license in New Jersey, which can be a complex undertaking.  Please contact the authors of this Alert, Robert S. Goldsmith and Brooke Emery, for additional information regarding liquor licenses for nonprofit theaters or other business entities.