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62 chapters · 2,087 sections in this title.
N.J.S.A. 54:32D-1 State hotel, motel, and transient accommodation occupancy fee.
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54:32D-1 State hotel, motel, and transient accommodation occupancy fee. 1. a. In addition to any other tax, assessment or use fee authorized by law, there is imposed and shall be paid a hotel and motel occupancy fee of 7% for occupancies on and after August 1, 2003 but before Jul…
N.J.S.A. 54:32D-2 Collection, administration of fee; liability for fees.
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54:32D-2 Collection, administration of fee; liability for fees. 2. a. The Director of the Division of Taxation shall collect and administer the fee imposed pursuant to section 1 of P.L.2003, c.114 (C.54:32D-1). The fees collected shall be deposited to the General Fund, and shall …
