N.J. Admin. Code § 18:24-3.4

Current through Register Vol. 56, No. 11, June 3, 2024

Section 18:24-3.4 - Hotels

(a) Hotels are regularly kept open for the purpose of furnishing sleeping accommodations and related services for pay to tourists, transients, or travelers. The relationship between the operator of the establishment and the occupant is that of an innkeeper and guest, not that of a landlord and tenant, although the signing of a lease cannot overcome the operation of a facility as a hotel. Examples of a hotel include, but are not limited to:

1. An apartment hotel, bed and breakfast, motel, and inn;

2. A boarding house or rooming house containing eight or more units;

3. A condotel (for example, a building operated as both a condominium and a hotel); and

4. Any other building or group of buildings in which sleeping accommodations are normally available to the public on a transient basis.

(b) The manner in which a hotel is owned has no effect on the sales tax treatment of its rentals.

(c) A hotel may operate on a seasonal basis.

(d) Services customarily provided by hotels include, but are not limited to: maid service, linen service, room service, safe storage, and concierge services.

(e) Hotels are typically maintained by onsite management.

N.J. Admin. Code § 18:24-3.4

Amended by 48 N.J.R. 824(a), effective 5/16/2016