SENATE, No. 293
STATE OF NEW JERSEY
PRE-FILED FOR INTRODUCTION IN THE 1996 SESSION
By Senator GORMLEY
An Act concerning the collection of fees for the promotion of tourism, conventions, resorts and casino gaming in municipalities with convention center facilities supported by a local retail sales tax, amending P.L.1991, c.376.
Be It Enacted by the Senate and General Assembly of the State of New Jersey:
1. Section 2 of P.L.1991, c.376 (C.40:48-8.46) is amended to read as follows:
2. There is authorized to be imposed on and collected from hotels in an eligible municipality, fees for the promotion of tourism, conventions, resorts and casino gaming, if any, in the eligible municipality. The fees imposed pursuant to this section shall be separately stated to guests and shall not be included in the receipts subject to the taxes imposed under the "Sales and Use Tax Act," P.L.1966, c.30 (C.54:32B-1 et seq.) or the tax imposed under P.L.1947, c.71 (C.40:48-8.15 et seq.).
(cf: P.L.1991, c.376, s.2)
2. This act shall take effect immediately and section 1 shall be retroactive to March 1, 1992 and apply to taxes uncollected since that date.
Requires certain hotel room fees to be separately stated to guests and not subject to certain sales taxes.