New Jersey League of Municipalities
2003 Conference Resolutions

APPROVED at the Business Meeting on November 21, 2003

APPROVED by the Resolutions Committee on November 18, 2003  

Conference Resolution No. 2003 - 23

Resolution Requesting New Legislation for Extension of Room Tax to Seasonal and Short-Term Rental of Single-Family Homes, Condominiums or Apartments

WHEREAS, P.L. 2003, C.114 (the “Room Tax Law”), imposes a hotel and motel room occupancy tax (“Room Tax”) at the State level and also authorizes the governing body of any municipality to adopt an ordinance imposing a Room Tax at the municipal level at a uniform percentage rate not to exceed 3% on charges of rent for every occupancy in hotels,

WHEREAS, the Room Tax Law does not permit the imposition of a Room Tax on the seasonal and short-term rental of single-family homes, condominiums or apartments unless they are part of a hotel, motel, or guesthouse;

WHEREAS, the seasonal and short-term rental of single-family homes, condominiums or apartments constitute a significant part of the rental market,

NOW, THEREFORE, BE IT RESOLVED by the New Jersey League of Municipalities, in conference assembled, therefore strongly urges the Legislature to consider such legislation which will authorize the governing body of all municipalities in the State of New Jersey to extend the imposition of the Room Tax to the rental of all single-family homes, condominiums or apartments for a period of time of 90 days or less to one single renter;