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Assembly Commerce and Economic Development Committee Statement to Senate, No. 3715 (December 6, 2021)

Summary

Senate Bill No. 3715 is reported favorably in a statement to Senate, No. 3715, State of New Jersey, dated December 6, 2021, from the Assembly Commerce and Economic Development Committee. The bill alters definitions used for the State's transient accommodation taxes and fees, "obtained through a transient marketplace" and "transient space marketplace." Under the changed first definition, the accommodation is accepted through a means provided by the marketplace or travel agency, regardless of whether payment is made through such a means. Under the changed second definition, the marketplace or travel agency provides the service in exchange for a fee. The bill is identical to Assembly Bill No. 5804.

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Cite this document

“Assembly Commerce and Economic Development Committee Statement to Senate, No. 3715 (December 6, 2021).” Archived at Pandemic Darlings, https://pandemicdarlings.com/source-documents/2021-12-06-ace-s3715-s2-e78768ff4c/, SHA-256 c9f48fdfe91bef619ee26e2efa691c257eccdd32e776642f5d72094695561f96.

Full text

ASSEMBLY COMMERCE AND ECONOMIC DEVELOPMENT
                COMMITTEE

                          STATEMENT TO

                        SENATE, No. 3715

       STATE OF NEW JERSEY
                          DATED: DECEMBER 6, 2021

          The Assembly Commerce and Economic Development Committee
      reports favorably Senate Bill No. 3715.
          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 Assembly
      Bill No. 5804, which was also reported by the committee on this date.

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