Document Text
--- Document: Ordinance #2026-07 Short Term Rental Tax Introduction (pdf) Document ---
PLEASE TAKE NOTICE the following ordinance was introduced and
passed on first reading at the April 20, 2026 meeting of the Mayor and
Borough Council was scheduled for a public hearing to begin at 7:00
p.m. on May 18, 2026, in the Municipal Building, located at 555 Brighton
Avenue, Spring Lake Heights, at which time and place any person
desiring to comment on this ordinance will be given the opportunity to
be heard. A copy of the ordinance is available in the clerk’s office.
BOROUGH OF SPRING LAKE HEIGHTS
COUNTY OF MONMOUTH
Ordinance No. 2026-07
ORDINANCE ADDRESSING SHORT-TERM RENTAL TAX ORDINANCE
WHEREAS, pursuant to N.J.S.A. 40:48F-1, the Borough of Spring Lake Heights
(“Borough”) may impose a tax not exceeding 3% on charges of rent for every occupancy of hotel
rooms or transient accommodations obtained through a transient accommodation marketplace; and
WHEREAS, the Borough previously adopted Ordinance 2025-17 regulating short-term
rentals and specifically imposing such a municipal occupancy tax on short-term rentals; and
WHEREAS, the New Jersey Department of the Treasury, Division of Taxation
(“Division”) subsequently promulgated a model ordinance imposing a municipal occupancy tax;
and
WHEREAS, the Borough desires to revise the terms of the previously adopted Ordinance
2025-17 to reflect the terms of the model ordinance as promulgated by the Division, in order to
ensure ability of the Division’s ability to collect the tax.
NOW, THEREFORE, BE IT ORDAINED by the Borough Council of the Borough of
Spring Lake Heights in the County of Monmouth, State of New Jersey, as follows:
SECTION I. Ordinance § 10-2.9A, adopted pursuant to Ordinance 2025-17, is
hereby repealed and replaced in its entirety as follows:
§ 10-2.9A
Transient Accommodations Municipal Tax
a.
Purpose; statutory authority. It is the purpose of this section to implement the
provisions of N.J.S.A. 40:48F-1 et seq., as amended by P.L. 2018, c. 49, which authorizes the
governing body of a municipality to adopt an ordinance imposing a tax at a uniform percentage
rate not to exceed 3% on charges of rent for every occupancy of a room or rooms in a hotel or
transient accommodation, subject to taxation pursuant to Subsection (d) of N.J.S.A. 54:32B-3,
which 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 hotel room or transient
accommodation. The definitions of "transient accommodation", "transient space marketplace",
"obtained through a transient space marketplace" and "professionally managed unit" in N.J.S.A.
54:32B-2(ggg) through (jjj) are incorporated herein by reference.
b.
Tax established. There is hereby established an occupancy tax which shall be fixed
at a uniform percentage rate of 3% on charges of rent for every occupancy of a hotel or motel room
or transient accommodation in the Borough of Spring Lake Heights that is subject to taxation
pursuant to N.J.S.A. 54:32B-3d.
c.
Tax is in addition to other taxes and fees. The Municipal Occupancy Tax 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 hotel room or transient accommodation.
d.
Exemptions. The Municipal Occupancy Tax authorized herein 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 under the Sales and Use Tax Act pursuant to N.J.S.A. 54:32B-9.
Furthermore, a "transient accommodation" subject to this tax include those entities defined as
"transient accommodations" in N.J.S.A. 54:32B-2 and shall not include those entities excluded
from that definition.
e.
Regulations pertaining to vendors, violations, and penalties.
In accordance with the requirements of N.J.S.A. 40:48F-2:
i.
All taxes imposed by this ordinance shall be paid by the purchaser.
ii.
A vendor shall not assume or absorb any tax imposed by this ordinance.
iii.
A vendor shall not in any manner advertise or hold out to any person or to
the public in general, in any manner, directly or indirectly, that the tax will be assumed or
absorbed by the vendor, that the tax will not be separately charged and stated to the
customer, or that the tax will be refunded to the customer.
iv.
Each assumption or absorption by a vendor of the tax shall be deemed a
separate offense, and each representation or advertisement by a vendor for each day that
the representation or advertisement continues shall be deemed a separate offense.
v.
Penalties as fixed in the ordinance, for the violation of foregoing provisions.
g.
Collection of tax.
The tax imposed by this article shall be collected on behalf
of the Borough of Spring Lake Heights by the person collecting the rent from the hotel or motel
or transient accommodation customer. Each person required to collect the tax herein imposed shall
be personally liable for the tax imposed, collected or required to be collected hereunder. Any such
person shall have the same right in respect to collecting the tax from a customer as if the tax were
a part of the rent and payable at the same time; provided that the Chief Financial Officer of the
Borough of Spring Lake Heights shall be joined as a party in any action or proceeding brought to
collect the tax.
SECTION II.
Repealer.
All other ordinances in conflict or inconsistent with this Ordinance are hereby repealed, to
the extent of such conflict or inconsistency.
SECTION III.
Severability.
Should any section, paragraph, sentence, clause, or phase of this Ordinance be declared
unconstitutional or invalid for any reason, the remaining portions of this Ordinance shall not be
affected thereby and shall remain in full force and effect, and to this end the provisions of this
Ordinance are hereby declared to be severable.
SECTION IV.
Transmission to State and Effective Date.
The provisions of this Ordinance shall take effect immediately upon adoption, with the tax
to be collected immediately upon administrative feasibility by the Division. A copy of this
Ordinance shall be transmitted upon adoption or amendment to the New Jersey Division of
Taxation, Office of Legislative Analysis, P.O. Box 240, Trenton, NJ 08695-0240.
LEGAL NOTICE
Publication by Summary Pursuant to N.J.S.A.40:49-2
This Ordinance revises the Borough’s short-term rental tax ordinance to reflect the State’s model
ordinance.