Bill Text: NJ A4287 | 2012-2013 | Regular Session | Introduced
Bill Title: Imposes supplemental State hotel and motel occupancy fee for certain occupancies occurring on or after January 26, 2014 but before February 3, 2014; dedicates revenues to support arts and tourism.
Spectrum: Partisan Bill (Democrat 1-0)
Status: (Introduced - Dead) 2013-06-24 - Introduced, Referred to Assembly Tourism and the Arts Committee [A4287 Detail]
Download: New_Jersey-2012-A4287-Introduced.html
Sponsored by:
Assemblywoman VALERIE VAINIERI HUTTLE
District 37 (Bergen)
SYNOPSIS
Imposes supplemental State hotel and motel occupancy fee for certain occupancies occurring on or after January 26, 2014 but before February 3, 2014; dedicates revenues to support arts and tourism.
CURRENT VERSION OF TEXT
As introduced.
An Act imposing a supplemental State hotel and motel occupancy fee, supplementing Title 54 of the Revised Statutes.
Be It Enacted by the Senate and General Assembly of the State of New Jersey:
1. a. In addition to any other tax, assessment, or fee imposed or authorized by law, there is imposed and shall be paid a supplemental hotel and motel occupancy fee of 1% for occupancies occurring on or after January 26, 2014 but before February 3, 2014 upon the rent for every occupancy of a room or rooms in a hotel in this State subject to taxation pursuant to subsection (d) of section 3 of P.L.1966, c.30 (C:54:32B-3), which every person required to collect tax shall collect from the customer when collecting the rent to which it applies.
b. The fee imposed pursuant to this section shall not be imposed on the rent for an occupancy of a room or rooms in a hotel in this State if the customer is an entity that is exempt from the tax imposed on the rent for an occupancy under the "Sales and Use Tax Act," P.L.1966, c.30 (C.54:32B-1 et seq.), pursuant to subsection (a) of section 9 of P.L.1966, c.30 (C.54:32B-9).
c. The Director of the Division of Taxation in the Department of the Treasury shall collect and administer the fee imposed pursuant to this section. In carrying out the provisions of this section, the director shall have all of the powers and authority granted to the director pursuant to P.L.1966, c.30 (C.54:32B-1 et seq.). The fee imposed pursuant to this section shall be reported and paid in a form and manner as shall be prescribed by the director.
d. Each person required to collect the fee imposed pursuant to this section shall be personally liable for the fee imposed, collected, or required to be collected under this section. Any such person shall have the same right in respect to collecting the fee from a customer as if the fee were a part of the rent and payable at the same time.
e. The fee imposed pursuant to this section shall be governed by the provisions of the State Uniform Tax Procedure Law, R.S.54:48-1 et seq.
f. For purposes of this section, "occupancy," "room," "hotel," "person required to collect tax," and "customer" shall have the same meaning given those terms pursuant to section 2 of P.L.1966, c.30 (C.54:32B-2).
2. The Director of the Division of Taxation in the Department of the Treasury shall deposit all revenues collected from the supplemental hotel and motel occupancy fee imposed pursuant to section 1 of P.L. , c. (C. ) (pending before the Legislature as this bill) into the New Jersey Arts and Tourism Support Fund established by section 3 of P.L. , c. (C. ) (pending before the Legislature as this bill), after any deductions or adjustments are made to reimburse the director for costs incurred by the Division of Taxation for the collection and administration of the fee.
3. There is established within the General Fund a special fund, to be known as New Jersey Arts and Tourism Support Fund, which shall be the dedicated fund for revenues deposited by the Director of the Division of Taxation in the Department of the Treasury pursuant to section 2 of P.L. , c. (C. ) (pending before the Legislature as this bill).
4. The monies deposited into the New Jersey Arts and Tourism Support Fund established by section 3 of P.L. , c. (C. ) (pending before the Legislature as this bill), and any interest thereon, shall be annually appropriated from the fund, in equal amounts, to: the New Jersey State Council on the Arts for cultural projects; and the Division of Travel and Tourism in the Department of State for tourism advertising and promotion.
5. Notwithstanding the provisions of the "Administrative Procedure Act," P.L.1968, c.410 (C.52:14B-1 et seq.) to the contrary, the Director of the Division of Taxation in the Department of the Treasury may adopt immediately upon filing with the Office of Administrative Law such rules and regulations as the director determines to be necessary and appropriate to effectuate the purposes of P.L. , c. (C. ) (pending before the Legislature as this bill), which rules and regulations shall be effective for a period not to exceed 360 days following the effective date of P.L. , c. (C. ) (pending before the Legislature as this bill) and may thereafter be amended, adopted, or readopted by the director in accordance with the requirements of P.L.1968, c.410 (C.52:14B-1 et seq.).
6. This act shall take effect immediately.
STATEMENT
This bill imposes a supplemental State hotel and motel occupancy fee that applies to certain occupancies occurring on or after January 26, 2014 but before February 3, 2014, and dedicates the revenues collected from the fee to support New Jersey arts and tourism.
The bill provides that, in addition to any other tax, assessment, or fee imposed or authorized by law, there is imposed and will be paid a supplemental hotel and motel occupancy fee of 1% for occupancies occurring on or after January 26, 2014 but before February 3, 2014 upon the rent for every occupancy of a room or rooms in a hotel in this State that is subject to the State's sales and use tax. The bill specifies that every person required to collect the sales and use tax will be required to collect the supplemental State hotel and motel occupancy fee from the customer when collecting the rent to which it applies.
The bill requires the Director of the Division of Taxation in the Department of the Treasury to collect and administer the supplemental State fee, and to deposit revenues collected from the fee into a dedicated fund, in the General Fund, to be known as the New Jersey Arts and Tourism Support Fund.
The bill provides that all monies deposited into the dedicated fund, and any interest that accrues thereon, shall be annually appropriated from the fund, in equal amounts, to:
-- the New Jersey State Council on the Arts for cultural projects; and
-- the Division of Travel and Tourism in the Department of State for tourism advertising and promotion.
The bill authorizes the Director of the Division of Taxation in the Department of the Treasury to adopt rules and regulations as the director determines to be necessary and appropriate to effectuate the purposes of the bill, and permits the immediate filing of those regulations with the Office of Administrative Law, effective for a period not to exceed 360 days following the bill's effective date.
The bill takes effect immediately upon enactment.
