|April 21, 2008
Hotel Occupancy Tax
The Division of Taxation has asked that we remind you of the following information concerning the Municipal Hotel/Motel Occupancy Tax, in case your municipality is considering the adoption of an ordinance providing for such a tax, since there seems to be some confusion as to the procedure after adoption and the effective date of such ordinances
First, the ordinances must be sent to the Division of Taxation after adoption. The effective date for the occupancy tax is the first day of the month following the date 90 days after receipt of the adopted ordinance by the Division. The adopted ordinance to should be sent to:
Director, NJ Division of Taxation
PO Box 240
50 Barrack St
Trenton, NJ 08695-0240
Therefore, for example, in order to have an effective date of August 1, 2008, the adopted ordinance must be received by the Division of Taxation by April 30, 2008. Please send with the ordinance a list of names, tax identification numbers (if available), addresses, contact people, and telephone numbers for all facilities in your municipality that will be subject to the tax. Receiving this information with the ordinance will assist the Division in ensuring that the municipality receives all monies due to it under the law.
The Division will notify the municipality and all hotels on the list of the effective date of the ordinance after receiving it. Keep in mind that if a new hotel opens or a hotel has a change in ownership in your municipality after the initial mailing to the State, the Division should be notified at the above address.
If you have any questions or concerns about this communication, please contact Deborah M. Kole, Staff Attorney, at the League, ex. 137, or at firstname.lastname@example.org.
Very truly yours,
William G. Dressel, Jr.