New Jersey S 4111: Imposes temporary surcharges on certain transactions to support preparations for hosting of special events.

Bill Text

S4111 

SENATE, No. 4111 

STATE OF NEW JERSEY

222nd LEGISLATURE

� 

INTRODUCED MAY 4, 2026

Sponsored by:

Senator� PAUL A. SARLO

District 36 (Bergen and Passaic)

SYNOPSIS

���� Imposes temporary surcharges on certain transactions 
to support preparations for hosting of special events. 

CURRENT VERSION OF TEXT 

���� As introduced.

�� 

An Act imposing temporary surcharges on certain transactions 
to support preparations for the hosting of special events.

���� Be It 
Enacted by the Senate and General Assembly of 
the State of New Jersey:

���� 1.� a.� In addition to any 
other tax, assessment, or use fee authorized by law, there is imposed and shall 
be paid a hotel and motel occupancy surcharge of 2.5 percent for occupancies on 
and after June 12, 2026 but before July 21, 2026 upon the rent for every 
occupancy of a room or rooms in a hotel or transient accommodation, except 
occupancies of a room or rooms located in a county of the fifth class or a 
county of the sixth class, subject to taxation pursuant to subsection (d) of 
section 3 of P.L.1966, c.30 (C:54:32B-3).� The surcharge imposed pursuant to 
this section shall be collected from the customer and shall be paid by each 
person required to collect the surcharge to the Director of the Division of 
Taxation in the Department of the Treasury no later than the 20th day of each 
month based on the occupancy of rooms in that hotel or transient accommodation 
during the previous calendar month.� The surcharge imposed under this section 
shall be in addition to any other tax or fee imposed pursuant to statute or 
local ordinance or resolution by any governmental entity upon the occupancy of 
a room or rooms in a hotel or transient accommodation; provided, however, the 
surcharge shall not be subject to any other tax or fee imposed on the 
occupancy.

���� b.��� The surcharge imposed 
pursuant to this section shall be collected and administered by the Director of 
the Division of Taxation in the Department of the Treasury.� In carrying out 
the provisions of this section, the director shall have all the powers granted 
under the �Sales and Use Tax Act,� P.L.1966, c.30 (C.54:32B-1 et seq.).

���� c.���� The surcharge imposed pursuant 
to this section shall be governed by the provisions of the "State Uniform 
Tax Procedure Law," R.S.54:48-1 et seq.

���� d.��� The surcharge imposed pursuant 
to this section shall not be imposed on the rent for an occupancy if the 
purchaser, user, or consumer is an entity exempt from the tax imposed on an 
occupancy pursuant to subsection (a) of section 9 of P.L.1966, c.30 
(C.54:32B-9).

���� e.���� Monies received from 
the surcharge imposed pursuant to this section shall be deposited in the 
General Fund.

���� f.���� The terms used in this 
section shall mean the same as those terms are defined �pursuant to section 2 
of P.L.1966, c.30 (C.54:32B-2).

���� 2.� a.� In addition to any 
other tax, assessment, or use fee authorized by law, beginning on and after 
June 12, 2026 but on or before July 21, 2026, there are imposed the following 
surcharges in the Meadowlands district:

���� (1) �a surcharge at the rate 
of three percent on the receipts from every sale within the district of 
tangible personal property subject to taxation pursuant to subsection (a) of 
section 3 of P.L.1966, c.30 (C.54:32B-3);

���� (2) �a surcharge at the rate 
of three percent on the receipts from every sale within the district of 
prepared food, soft drinks, and alcoholic beverages subject to taxation 
pursuant to P.L.1966, c.30 (C.54:32B-1 et seq.); and

���� (3) �a surcharge at the rate 
of three percent on every admission charge to a place of amusement within the 
district subject to taxation pursuant to subsection (e) of section 3 of 
P.L.1966, c.30 (C.54:32B-3).

���� b. �The surcharge imposed 
under this section shall be collected from the customer and shall be paid to 
the Director of the Division of Taxation in the Department of the Treasury by 
each person required to collect or pay the surcharge no later than the 20th day 
of each month based on the sales subject to the surcharge imposed by this 
section during the previous calendar month.� The surcharge imposed under this 
section shall be in addition to any other tax or fee imposed pursuant to 
statute or local ordinance or resolution by any governmental entity upon a sale 
subject to the surcharge; provided, however, the surcharge shall not be subject 
to any other tax or fee imposed on such sales.

���� c. �The surcharge imposed 
pursuant to this section shall be collected and administered by the Director of 
the Division of Taxation in the Department of the Treasury.� In carrying out 
the provisions of this section, the director shall have all the powers granted 
under the �Sales and Use Tax Act,� P.L.1966, c.30 (C.54:32B-1 et seq.).

���� d. �The surcharge imposed by 
this section shall be governed by the provisions of the "State Uniform Tax 
Procedure Law," R.S.54:48-1 et