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118 chapters · 3,549 sections in this title.
N.J.S.A. 40:48E-1 Short title
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40:48E-1. Short title This act shall be known and may be cited as the "Hotel Occupancy Tax Act." L.1981, c. 77, s. 1.
N.J.S.A. 40:48E-2 Definitions.
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40:48E-2 Definitions. 2. As used in this act "hotel" means a building or portion of a building which is regularly used and kept open as such for the lodging of guests. "Hotel" includes an apartment hotel, a motel, inn, and rooming or boarding house or club, whether or not meals a…
N.J.S.A. 40:48E-3 Additional tax may be imposed.
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40:48E-3 Additional tax may be imposed. 3. The governing body of any city of the first class or the governing body of any city of the second class in which there is located a terminal of an international airport may make, amend, repeal and enforce an ordinance imposing in the cit…
N.J.S.A. 40:48E-4 Collection of tax.
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40:48E-4 Collection of tax. 4. a. The tax shall be collected on behalf of the city by the person collecting the use or occupancy charge from the hotel or transient accommodation customer. b. Every person required to collect any tax imposed by the ordinance shall be personally lia…
