ASSEMBLY COMMERCE AND ECONOMIC DEVELOPMENT COMMITTEE

STATEMENT TO

ASSEMBLY, No. 2237  

with committee amendments

STATE OF NEW JERSEY

DATED:  DECEMBER 11, 2023

      The Assembly Commerce and Economic Development Committee reports favorably Assembly Bill No. 2237, with committee amendments.

      This bill, as amended, modifies certain definitions that are applicable to the State’s transient accommodation taxes and fees.  Specifically, the bill alters the definitions of “obtained through a transient marketplace” and “transient space marketplace.”

      Under current law, “obtained through a transient space marketplace” means that 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.  The bill, as amended, changes this definition to specify that the rental of the accommodation is arranged through a means provided by the marketplace or travel agency, regardless of whether payment for the accommodation is made through a means provided by the marketplace or travel agency.

      Further, the bill modifies the definition of “transient space marketplace.”  Under current law, a transient space marketplace means 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.  The bill changes the definition to specify that a marketplace or travel agency provides the service in exchange for a fee.

      As amended and reported by the committee, Assembly Bill No. 2237 is identical to Senate Bill No. 505 (1R), which was also reported by the committee on this date.

COMMITTEE AMENDMENTS:

      The committee amendments modify the definition of “obtained through a transient space marketplace” to mean that the rental of the accommodation is arranged through a means provided by the marketplace or travel agency, regardless of whether payment for the accommodation is made through a means provided by the marketplace or travel agency.