P.L. 2015, c. 19 enacted the New Jersey Meadowlands Tax Relief Act, which imposes a Meadowlands regional hotel use assessment of 3% of the rent charged for the occupancy of every room in hotels located in the Meadowlands District, including any hotels located on State-owned land. The assessment is imposed on room rentals that are currently subject to the New Jersey sales tax and is in addition to the sales tax, the Hotel/Motel State Occupancy Fee, and the Municipal Occupancy Tax, as well as any other tax or fee imposed by local ordinance on hotel occupancies.
“Hotel” means a building or portion of it, which is regularly used and kept open for the lodging of guests and is subject to the New Jersey Sales and Use Tax Act and the Hotel Occupancy Tax Act.
“Occupancy” means the use or possession or the right to the use or possession, of any room in a hotel.
“Room” means any room or rooms of any kind in any part or portion of a hotel, which is available for or let out for any purpose other than a place of assembly.
“Meadowlands District” refers to the Hackensack Meadowlands District designated by the New Jersey Meadowlands Commission as a 30.4 square-mile area along the Hackensack River covering portions of 14 municipalities located in Bergen and Hudson Counties within New Jersey.
The 14 municipalities with portions in the Meadowlands District are:
Bergen County – Carlstadt, East Rutherford, Little Ferry, Lyndhurst, Moonachie, North Arlington, Ridgefield, Rutherford, South Hackensack, Teterboro; and
Hudson County – Jersey City, Kearny, North Bergen, Secaucus.
Beginning on or after March 1, 2015, hotels located within the Meadowlands District must collect and remit the hotel use assessment on the rent of every room occupancy. The assessment must be separately stated on any bill, receipt, invoice or similar document that the hotel provides to the occupant.
FILING AND PAYMENT
The 3% Meadowlands regional hotel use assessment applies to all hotel occupancies that are subject to sales tax and occur on or after March 1, 2015. Taxpayers must report and remit the assessment on a monthly basis.
The Meadowlands Regional Hotel Use Assessment Return (Form MRA-100) is due on or before the 10th day of the month following the close of the calendar month. (Returns are required to be filed for each month even if there were no receipts subject to the assessment for that particular month.)
Note: Beginning with the return period ending August 31, 2015, the Division requires Meadowlands Regional Hotel Use Assessment taxpayers to file and pay electronically through the Division’s Online Filing and Payment Services.