New Jersey Administrative Code
Title 18 - TREASURY - TAXATION
Chapter 24 - SALES AND USE TAX ACT
Subchapter 3 - HOTEL ROOM OCCUPANCY SUBJECT TO SALES TAX
Section 18:24-3.2 - Definitions

The following words and terms, when used in this subchapter, shall have the following meanings, unless the context clearly indicates otherwise:

"Hotel" means a building or portion thereof, which is regularly used and kept open as such for the lodging of guests.

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

"Occupant" means a person who, for a consideration, uses, possesses, or has the right to use or possess, any room in a hotel under any lease, concession, permit, right of access, license to use, or other agreement, or otherwise.

"Operator" means any person operating a hotel.

"Permanent resident" means any occupant of any room or rooms in a hotel for at least 90 consecutive days.

"Place of assembly" means a room or suite of rooms containing no sleeping accommodations and intended to be occupied and used by persons for purposes other than as sleeping and living quarters.

"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 place of assembly.

"Unit" means any portion of a building which is, or may be, rented or leased separately to any individual or family.