Ordinance #2026-07 Short Term Rental Tax Introduction (pdf)

The Borough of Spring Lake Heights introduced Ordinance No. 2026-07 to revise its existing short-term rental tax ordinance (Ordinance 2025-17). This revision aligns with the New Jersey Department of the Treasury's model ordinance, establishing a uniform 3% municipal occupancy tax on charges for hotel rooms and transient accommodations, in addition to any other applicable taxes or fees. The ordinance outlines vendor responsibilities, prohibiting the absorption of the tax and imposing penalties for violations, and clarifies collection procedures with the Chief Financial Officer. The ordinance was introduced on April 20, 2026, and a public hearing was scheduled for May 18, 2026, at 7:00 p.m. in the Municipal Building, providing an opportunity for public comment. Upon adoption, the ordinance will take effect immediately, with tax collection commencing once administratively feasible by the Division of Taxation. A copy of the ordinance is available at the clerk's office.