ASSEMBLY, No. 4556







Sponsored by:


District 32 (Bergen and Hudson)


District 2 (Atlantic)

Assemblyman  THOMAS P. GIBLIN

District 34 (Essex and Passaic)

Assemblywoman  ANNETTE QUIJANO

District 20 (Union)

Assemblywoman  ANGELICA M. JIMENEZ

District 32 (Bergen and Hudson)


Co-Sponsored by:

Assemblymen Benson, Coughlin and Assemblywoman Muoio






     Imposes temporary surcharge on hotel occupancies in certain cities to fund public safety services.



     As introduced.


An Act imposing a temporary surcharge on hotel occupancies in certain cities.


     Be It Enacted by the Senate and General Assembly of the State of New Jersey:


     1.    a.  A surcharge at the rate of $2 per day for each occupied room shall be imposed on hotels in each qualified municipality.

     b.    A surcharge imposed under subsection a. of this section shall be collected and administered by the Director of the Division of Taxation in the Department of the Treasury.  In carrying out the provisions of this subsection, the director shall have all the powers granted in P.L.1966, c.30 (C.54:32B-1 et seq.).  The director shall determine and certify to the State Treasurer on a monthly basis the amount of revenues collected by the director on account of the surcharges imposed pursuant to subsection a. of this section in a qualified municipality which are payable to such qualified municipality.  The State Treasurer, upon the certification of the director and upon the warrant of the Director of the Division of Budget and Accounting in the Department of the Treasury, shall pay and distribute on a monthly basis to the qualified municipality the amount so determined and certified.

     c.     A qualified municipality shall use all the proceeds it receives in distributions of surcharge revenues from the director pursuant to subsection b. of this section solely and exclusively to fund public safety services for the qualified municipality.

     d.    As used in this section:

     “Hotel” means a building or a portion of a building which is regularly used and kept open for the lodging of guests and includes a hotel, motel, inn, and rooming or boarding house, whether or not meals are served.

     “Occupied room” means a room or rooms of any kind in any part of a hotel, other than a place of assembly, which is used or possessed by a guest or guests overnight or for a portion of a day, whether or not for consideration.

     “Qualified municipality” means a municipality in which the provisions of P.L.1947, c.71 (C.40:48-8.15 et seq.) are operative on the date of enactment of P.L.    , c.    (pending before the Legislature as this bill).


     2.    This act shall take effect on the first day of the second month next following the date of enactment and shall expire two years thereafter.



     This bill would impose a daily $2 per room surcharge on hotel occupancies in certain cities.  The bill would require that all the proceeds from these surcharges would have to be used to fund public safety services for such city.  The surcharges would sunset in two years after the effective date.

     The surcharges under the bill would be imposed in municipalities that levy a retail sales tax pursuant to P.L.1947, c.71 (C.40:48-8.15 et seq.), which is only available to fourth class cities.  Atlantic City is currently the only such city that levies this tax and that would be subject to the surcharge provisions of the bill.  The surcharges imposed by the bill would be in addition to the daily fees levied on hotel occupancies pursuant to P.L.1991, c.376 (C.40:48-8.45 et seq.) and section 6 of P.L.2003, c.116 (C.5:12-145.8).  The State would collect the surcharges and would remit the revenues therefrom to the city.