Bill Text: NJ A297 | 2010-2011 | Regular Session | Introduced
Bill Title: Repeals State and local hotel and motel occupancy taxes and voids existing municipal implementing ordinances.
Spectrum: Partisan Bill (Republican 2-0)
Status: (Introduced - Dead) 2010-01-12 - Introduced, Referred to Assembly Tourism and the Arts Committee [A297 Detail]
Download: New_Jersey-2010-A297-Introduced.html
STATE OF NEW JERSEY
214th LEGISLATURE
PRE-FILED FOR INTRODUCTION IN THE 2010 SESSION
Sponsored by:
Assemblyman BRIAN E. RUMPF
District 9 (Atlantic, Burlington and Ocean)
Assemblywoman DIANNE C. GOVE
District 9 (Atlantic, Burlington and Ocean)
SYNOPSIS
Repeals State and local hotel and motel occupancy taxes and voids existing municipal implementing ordinances.
CURRENT VERSION OF TEXT
Introduced Pending Technical Review by Legislative Counsel
An Act concerning the State hotel and motel occupancy fee and the municipal hotel and motel tax by certain municipalities and supplementing Titles 54 and 40 of the Revised Statutes and repealing P.L.2003, c.114.
Be It Enacted by the Senate and General Assembly of the State of New Jersey:
1. Sections 1 and 2 of P.L.2003, c.114 (C.54:32D-1 et seq.) and sections 3 through 7 of P.L.2003, c.114 (C.40:48F-1 et seq.) are repealed.
2. Notwithstanding the repeal of P.L.2003, c.114, the repeal shall not affect any obligation, lien or duty to pay taxes, interest or penalties which have accrued or may accrue by virtue of any taxes imposed pursuant to the provisions of P.L.2003, c.114 or which may be imposed with respect to any redetermination, correction, recomputation or deficiency assessment; and provided that all taxes and returns which would have been due and payable for the tax period ending prior to the enactment of P.L. , c. (C. ) (now pending before the Legislature as this bill) shall be due and payable as if the laws were in effect; and provided that these repeals shall not affect the legal authority of the State to audit records and assess and collect taxes due or which may be due, together with such interest and penalties as have accrued or would have accrued thereon under the provisions of the law repealed; and provided that the repeal by section 1 of P.L. , c. (C. ) (now pending before the Legislature as this bill), shall not affect any determination of, or affect any proceeding for, the enforcement thereof.
3. All municipal ordinances adopted pursuant to sections 3 through 7 of P.L.2003, c.114 (C.40:48F-1 et seq.) are null and void as of the effective date of this act.
4. This act shall take effect on the first day of the third month following enactment.
STATEMENT
This bill repeals State and local hotel and motel occupancy taxes and voids existing municipal implementing ordinances. Current law imposes a State tax of five percent and permits municipalities to levy a tax of up to three percent on hotel and motel occupancy. This tax has had a detrimental economic impact on New Jersey's tourism industry.
