New Jersey § 5:10a-85

§ 5:10a-85.

a. (1) Beginning on the first day of the first month next following the enactment

of P.L.2015 c.19 ( C.5:10A-1 et al.), there is imposed a Meadowlands regional hotel use assessment on the rent

for the occupancy of every room in every hotel or transient accommodation located

in the Meadowlands district, including any hotels located on land owned by the State. (2) Beginning on the first day of the first month next following the enactment of P.L.2018, c. 52 , the Meadowlands regional hotel use assessment shall be applied on the rent for the

occupancy of every room in every hotel or transient accommodation located outside

of the Meadowlands district, but within a constituent municipality, including any

hotels located on land owned by the State. (3) The assessment imposed under this subsection shall be 3% of the rent charged for

every occupancy of a room or rooms in a hotel or transient accommodation subject to

taxation pursuant to subsection (d) of section 3 of P.L.1966, c. 30 ( C.54:32B-3 ), and shall be paid to the Director of the Division of Taxation by each person required

to collect the tax not later than the 10th day of each month based on the occupancy

of rooms in that hotel or transient accommodation during the previous calendar month. b. In carrying out the provisions of subsection a. of this section, the director shall

have all of the powers and authority granted in P.L.1966, c. 30 ( C.54:32B-1 et seq. ). The tax shall be filed and paid in a manner prescribed by the Director of the Division

of Taxation. The director shall promulgate such rules and regulations as the director determines

are necessary to effectuate the provisions of this section. Each person required to collect the assessment shall be personally liable for the

assessment imposed, collected, or required to be paid, collected, or remitted under

this section. Any such person shall have the same right in respect to collecting the fee from

that person's customer or in respect to non-payment of the fee by the customer as

if the fee were a part of the purchase price of the occupancy or rent, as the case

may be, and payable at the same time; provided, however, that the director shall

be joined as a party in any action or proceeding brought to collect the fee. Notwithstanding any other provision of law or administrative action to the contrary,

transient space marketplaces shall be required to collect and pay on behalf of persons

engaged in the business of providing transient accommodations located in this State the tax for transactions obtained through the transient space marketplace. For not less than four years following the end of the calendar year in which the

transaction occurred, the transient space marketplace shall maintain the following

data for those transactions consummated through the transient space marketplace: (1) The name of the person who provided the transient accommodation ; (2) The name of the customer who procured occupancy of the transient accommodation ; (3) The address, including any unit designation, of the transient accommodation ; (4) The dates and nightly rates for which the consumer procured occupancy of the transient

accommodation ; (5) The municipal transient accommodation registration number, if applicable; (6) A statement as to whether such booking services will be provided in connection

with (i) short-term rental of the entirety of such unit, (ii) short-term rental of

part of such unit, but not the entirety of such unit, and/or (iii) short-term rental

of the entirety of such unit, or part thereof, in which a non-short-term occupant

will continue to occupy such unit for the duration of such short-term rental; (7) The individualized name or number of each such advertisement or listing connected

to such unit and the uniform resource locator (URL) for each such listing or advertisement,

where applicable; and (8) Such other information as the Division of Taxation may by rule require. The Division of Taxation may audit transient space marketplaces as necessary to ensure

data accuracy and enforce tax compliance. For purposes of this section, “ person ” includes: an individual, partnership, corporation, or an officer, director, stockholder,

or employee of a corporation, or a member or employee of a partnership, who as such

officer, director, stockholder, employee, or member is under the duty to perform the

act in respect of which the violation occurs. An assessment imposed under this section shall be in addition to any other tax or

fee imposed pursuant to statute or local ordinance or resolution by any governmental

entity. c. Assessment revenue shall be collected by the Director of the Division of Taxation

and shall be deposited by the Director of the Division of Taxation into the intermunicipal

account established pursuant to section 53 of P.L.2015, c. 19 ( C.5:10A-53 ), and shall be used to pay meadowlands adjustment payments to municipalities in the

Meadowlands district pursuant to the provisions of sections 1 through 68 of P.L.2015, c. 19 ( C.5:10A-1 et seq. ). If in any year, assessment revenue in the intermunicipal account exceeds the amount

necessary to pay meadowlands adjustment payments to municipalities in the Meadowlands

district, that remaining assessment revenue may be used for the purposes set forth

in subsection e. of this section. d. In the event sufficient assessment revenue is unavailable in any year to pay all

of the required meadowlands adjustment payments to municipalities in the Meadowlands

district, the State Treasurer shall provide the commission with such funds as may

be necessary to make all of the required payments to those municipalities. e. In the event that in any year, after the required meadowlands adjustment payments

have been made to municipalities in the Meadowlands district, assessment revenue remains

in the intermunicipal account, that remaining assessment revenue may be used in that

year for the following purposes: (1) the commission may perform projects in the areas of flood control, traffic, renewable

energy, or other infrastructure improvement projects and utilize monies from the project

fund for property acquisition, demolition, clearance, removal, relocation, renovation,

alteration, construction, reconstruction, installation, or repair of a structure or

improvement, and the costs associated therewith including the costs of appraisal,

economic and environmental analyses or engineering, planning, design, architectural,

surveying, or other professional services; (2) the commission may expend funds towards the promotion of the Meadowlands district

as a tourism destination; (3) the commission may fund the acquisition of property for the purpose of open space

preservation and the costs associated therewith including the costs of appraisal,

economic and environmental analyses or engineering, surveying, or other professional

services; or (4) the commission may fund the creation of parks and other recreational facilities

and the costs associated therewith, including the costs of appraisal, economic and

environmental analyses or engineering planning, design, architectural, surveying,

or other professional services. Not later than the first day of the third month next following the enactment of P.L.2015, c. 19 ( C.5:10A-1 et al.) and pursuant to the “Administrative Procedure Act,” P.L.1968, c. 410 ( C.52:14B-1 et seq. ), the commission shall adopt, by resolution, standards for the disbursement in any

year of any remaining assessment revenue for projects and uses set forth in subsection

e. of this section. f. 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 ).