2023 New Jersey Statutes 54:32D-1. State hotel, motel, and transient accommodation occupancy fee
(1) the combined rates of the fee imposed under this section, plus the tax imposed under the “Sales and Use Tax Act”, P.L.1966, c.30 (C. 54:32B-1 et seq.), plus any tax imposed under P.L.1947, c.71 (C. 40:48-8.15 et seq.), shall not exceed a total rate of 14% on or before December 31, 2016, 13.875% on and after January 1, 2017 but before January 1, 2018, and 13.625% on and after January 1, 2018, and to the extent that the total combined rate of taxation for the listed fees and taxes would exceed 14% on or before December 31, 2016, 13.875% on and after January 1, 2017 but before January 1, 2018, and 13.625% on and after January 1, 2018, the fee imposed under this section shall be reduced so that the total combined rate equals 14% on or before December 31, 2016, 13.875% on and after January 1, 2017 but before January 1, 2018, and 13.625% on and after January 1, 2018;
(2) the combined rates of the fee imposed under this section, plus the tax imposed under the “Sales and Use Tax Act”, P.L.1966, c.30 (C. 54:32B-1 et seq.), plus any tax and assessment imposed under section 4 of P.L.1992, c.165 (C. 40:54D-4), shall not exceed a total rate of 14% on or before December 31, 2016, 13.875% on and after January 1, 2017 but before January 1, 2018, and 13.625% on and after January 1, 2018, and to the extent that the total combined rate of taxation for the listed fees and taxes would exceed 14% on or before December 31, 2016, 13.875% on and after January 1, 2017 but before January 1, 2018, and 13.625% on and after January 1, 2018, the fee imposed under this section shall be reduced so that the total combined rate equals 14% on or before December 31, 2016, 13.875% on and after January 1, 2017 but before January 1, 2018, and 13.625% on and after January 1, 2018; and
(3) the fee imposed under this section shall be at the rate of 1% in a city in which the tax authorized under P.L.1981, c.77 (C. 40:48E-1 et seq.) is imposed.
b. The hotel and motel occupancy fee imposed by subsection a. of this section shall not be imposed on the rent for an occupancy if the purchaser, user or consumer is an entity exempt from the tax imposed on an occupancy under the “Sales and Use Tax Act” pursuant to subsection (a) of section 9 of P.L.1966, c.30 (C. 54:32B-9).
c. Terms used in this section shall have the meaning given those terms pursuant to section 2 of P.L.1966, c.30 (C. 54:32B-2).
L.2003, c.114, s.1; amended 2006, c.44, s.18; 2016, c.57, s.6; 2018, c.49, s.22.