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Assembly Commerce and Economic Development Committee Statement to Assembly, No. 2237 (December 11, 2023)

Summary

This is the Assembly Commerce and Economic Development Committee statement to Assembly, No. 2237 with committee amendments, State of New Jersey, dated December 11, 2023. The committee reports Assembly Bill No. 2237 favorably, with committee amendments. As amended, the bill modifies definitions that apply to the State's transient accommodation taxes and fees, including "obtained through a transient space marketplace" and "transient space marketplace." Under the amended definition, the rental of the accommodation is arranged through a means provided by the marketplace or travel agency, regardless of whether payment is made through such a means. As amended and reported, the bill is identical to Senate Bill No. 505 (1R).

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Cite this document

“Assembly Commerce and Economic Development Committee Statement to Assembly, No. 2237 (December 11, 2023).” Archived at Pandemic Darlings, https://pandemicdarlings.com/source-documents/2023-12-11-ace-a2237-s1-8f8c9b4571/, SHA-256 2cdf619556570fbe3eb2d3939833f34fa330053c99f2677652221004de1aa572.

Full text

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
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accommodation is made through a means provided by the marketplace
or travel agency.

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