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Division of Taxation

Meadowlands Regional Hotel Use Assessment

New Jersey imposes a Meadowlands Regional Hotel Use Assessment of 3% of the rent charged for the occupancy of every room in hotels located in the Meadowlands District, including any hotels located on State-owned land. It is imposed on room rentals that are subject to the New Jersey Sales Tax and is in addition to the Sales Tax, the Hotel/Motel State Occupancy Fee, and the Municipal Occupancy Tax, as well as any other tax or fee imposed by local ordinance on hotel occupancies. The assessment must be separately stated on any bill, receipt, invoice, or similar document that the hotel provides to the occupant.

The Meadowlands Regional Hotel Use Assessment Return, Form MRA-100, is due on or before the 10th day of the month following the close of the calendar month. Returns are required to be filed for each month, even if there were no receipts subject to the assessment for that particular month.

Definitions

“Hotel” means a building or portion of it, which is regularly used and kept open for the lodging of guests and is subject to the New Jersey Sales and Use Tax Act and the Hotel Occupancy Tax Act.

“Occupancy” means the use or possession, or the right to the use or possession of any room in a hotel.

“Room” means any room or rooms of any kind in any part or portion of a hotel, which is available for or let out for any purpose other than a place of assembly.

“Meadowlands District” refers to the Hackensack Meadowlands District designated by the New Jersey Meadowlands Commission as a 30.4 square-mile area along the Hackensack River covering portions of 14 municipalities located in Bergen and Hudson Counties within New Jersey. Those 14 municipalities are:

Bergen County – Carlstadt, East Rutherford, Little Ferry, Lyndhurst, Moonachie, North Arlington, Ridgefield, Rutherford, South Hackensack, Teterboro

Hudson County – Jersey City, Kearny, North Bergen, Secaucus


Applicable Laws and Rules

P.L. 2015, c. 19, P.L. 2018, c. 52

 


Last Updated: Thursday, 05/05/22