The County of Essex shall impose a surcharge or convenience
fee of $5 to offset the cost of electronic receipt transactions with
respect to transactions processed by the Essex County Board of Taxation
paid for by credit card, debit card, ACH or electronic funds transfer.
All surcharge or convenience fees collected plus any interest
or other income earned thereon shall be deposited in a dedicated trust
account entitled "Board of Taxation" pursuant to statute, through
which such surcharges or fees are to be deposited and expended and
used exclusively for the purpose of offsetting the cost of the above-described
electronic receipt transactions.