[HISTORY: Adopted by the Borough Council of the Borough of
Seaside Heights 2-1-2017 by Ord.
No. 17-01; amended in its entirety 8-16-2023 by Ord. No. 2023-23. Subsequent amendments noted where applicable.]
It is the purpose of this chapter to implement the provisions
of P.L. 2003, c. 114,[1] which authorizes the governing body of a municipality
to adopt an ordinance imposing a tax at a uniform percentage rate
not to exceed 3% on charges of rent for every occupancy of a room
or rooms in a hotel or transient accommodation subject to taxation
pursuant to Subsection (d) of § 3 of P.L. 1966, c. 40 (N.J.S.A.
54:32B-3), which shall be in addition to any other tax or fee imposed
pursuant to statute or local ordinance or resolution by any governmental
entity upon the occupancy of a hotel room.
[1]
Editor's Note: See N.J.S.A. 54:32D-1 et seq.
As used in this chapter, the following terms shall have the
meanings indicated:
Payment for the accommodation is made through a means provided
by the marketplace or travel agency, either directly or indirectly,
regardless of which person or entity receives the payment, and where
the contracting for the accommodation is made through the marketplace
or travel agency.
A room, group of rooms, or other living or sleeping space
for the lodging of occupants in the state, that is offered for rent
as a rental unit that does not share any living or sleeping space
with any other rental unit, and that is directly or indirectly owned
or controlled by a person offering for rent two or more other units
during the calendar year.
A room, group of rooms, or other living or sleeping space
for the lodging of occupants, including but not limited to residences
or buildings used as residences, that is obtained through a transient
space marketplace or is a professionally managed unit.
A marketplace or travel agency through which a person may
offer transient accommodations to customers and through which customers
may arrange for occupancies of transient accommodations. "Transient
space marketplace" does not include a marketplace or travel agency
that exclusively offers transient accommodations in the state owned
by the owner of the marketplace or travel agency.
A.
There is hereby established a hotel and motel room occupancy tax
in the Borough of Seaside Heights which shall be fixed at a uniform
percentage rate of 3% on charges of rent for every occupancy of a
hotel or motel room in the Borough of Seaside Heights of a room or
rooms in a hotel subject to taxation pursuant to Subsection (d) of
§ 3 of P.L. 1966, c. 40, N.J.S.A. 54:32B-3 (sales tax).
The hotel and motel room occupancy tax shall be in addition to any
other tax or fee imposed pursuant to statute or local ordinance or
resolution by any governmental entity upon the occupancy of a hotel
room.
B.
Transient accommodation tax established.
(1)
On and after January 1, 2024, rentals of transient accommodations
shall be subject to the sales tax, the state occupancy fee, and other
applicable taxes and fees on occupancies, if the rental is either
obtained through a transient space marketplace (Air BnB, VRBO, Facebook
Marketplace or similar online platform), which includes a travel agency,
or is considered to be a professionally managed unit.
(2)
The Borough of Seaside Heights shall impose a tax upon any short-term
rental of a qualified dwelling in the Borough of Seaside Heights equal
to 3% of the total rental fee, excluding any deposit or tax.
A.
The hotel and motel room occupancy tax authorized herein shall not be imposed on the rent for an occupancy if the purchaser, user or consumer is an entity exempt from the tax imposed on an occupancy under the Sales and Use Tax Act pursuant to Subsection (a) of § 9 of P.L. 1966, c. 30 (N.J.S.A. 54:32B-9).
B.
Transient accommodations does not include:
(1)
A hotel or hotel room;
(2)
A room, group of rooms, or other living or sleeping space used as
a place of assembly;
(3)
A dormitory or other similar residential facility of an elementary
or secondary school or a college or university;
(4)
A hospital, nursing home, or other similar residential facility of
a provider of services for the care, support and treatment of individuals
that is licensed by the state;
(5)
A campsite, cabin, lean-to, or other similar residential facility
of a campground or an adult or youth camp;
(6)
A furnished or unfurnished private residential property, including
but not limited to condominiums, bungalows, single-family homes and
similar living units, where no maid service, room service, linen changing
service or other common hotel services are made available by the lessor
and where the keys to the furnished or unfurnished private residential
property, whether a physical key, access to a keyless locking mechanism,
or other means of physical ingress to the furnished or unfurnished
private residential property, are provided to the lessee at the location
of an off-site real estate broker licensed by the New Jersey Real
Estate Commission pursuant to N.J.S.A. 45:15-1 et seq.; or
(7)
Leases of real property with a term of at least 90 consecutive days.
A.
Hotel and motel tax.
(1)
All taxes imposed by this chapter shall be paid by the purchaser.
(2)
A vendor shall not assume or absorb any tax imposed by this chapter.
(3)
A vendor shall not in any manner advertise or hold out to any person
or to the public in general, in any manner, directly or indirectly,
that the tax will be assumed or absorbed by the vendor, that the tax
will not be separately charged and stated to the customer, or that
the tax will be refunded to the customer.
(4)
Each assumption or absorption by a vendor of the tax shall be deemed
a separate offense and each representation or advertisement by a vendor
for each day that the representation or advertisement continues shall
be deemed a separate offense.
(5)
The tax imposed by this chapter shall be collected on behalf of the
Borough by the person collecting the rent from the hotel or motel
customer. Each person required to collect the tax herein imposed shall
be personally liable for the tax imposed, collected or required to
be collected hereunder. Any such person shall have the same right
in respect to collecting the tax from a customer as if the tax were
a part of the rent and payable at the same time; provided that the
Chief Financial Officer of the Borough shall be joined as a party
in any action or proceeding brought to collect the tax.
B.
Transient accommodation tax. The short-term rental occupancy tax
shall be subject to collection by the listing agenda or online platform,
if such property is listed in that manner, or by the individual/operator
in conjunction with the submission of the occupancy tax collection
report.
Any person violating or failing to comply with any other provision
of this chapter shall, upon conviction thereof, be punishable by a
minimum mandatory fine of no less than $1,000 and no more than $2,000,
by imprisonment not to exceed 90 days or by community service of not
more than 90 days or any combination of fine, imprisonment and community
service, as determined in the discretion of the Municipal Court Judge.
The continuation of such violation for each successive day shall constitute
a separate offense, and the person or persons allowing or permitting
the continuation of the violation may be punished as provided.
