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Committee Statement on A5804 - Assembly Commerce and Economic Development Committee (December 6, 2021)

Summary

Assembly Commerce and Economic Development Committee statement to Assembly, No. 5804, State of New Jersey, dated December 6, 2021. The committee reports favorably Assembly Bill No. A5804, which modifies definitions that apply to the State's transient accommodation taxes and fees. It changes the definition of "obtained through a transient space marketplace" to specify that the accommodation is accepted through a means provided by the marketplace or travel agency, regardless of whether payment is made through such a means. It also changes the definition of "transient space marketplace" to specify that the marketplace or travel agency provides the service in exchange for a fee. As reported, the bill is identical to Senate Bill No. 3715.

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“Committee Statement on A5804 - Assembly Commerce and Economic Development Committee (December 6, 2021).” Archived at Pandemic Darlings, https://pandemicdarlings.com/source-documents/2021-12-06-ace-a5804-s1-0b768c653d/, SHA-256 67f2cd68be0e2e0a0bd8b65cd1c4c3c0bc05abe52c9467eada7e52e852b7ae7c.

Full text

ASSEMBLY COMMERCE AND ECONOMIC DEVELOPMENT
                COMMITTEE

                          STATEMENT TO

                     ASSEMBLY, No. 5804

       STATE OF NEW JERSEY
                          DATED: DECEMBER 6, 2021

          The Assembly Commerce and Economic Development Committee
      reports favorably Assembly Bill No. A5804.
          This bill 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 changes this
      definition to specify that the accommodation is accepted through a
      means provided by the marketplace or travel agency, regardless of
      whether payment for the accommodation is made through a means
      provide 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 reported by the committee, this bill is identical to Senate Bill
      No. 3715, which was also reported by the committee on this date.

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