The rental of a room or rooms, with or without service, in hotels, motels, rooming houses, inns, boarding houses, apartments, or private homes is subject to luxury tax.
N.J. Admin. Code § 18:25-2.2
The rental of a room or rooms, with or without service, in hotels, motels, rooming houses, inns, boarding houses, apartments, or private homes is subject to luxury tax.
N.J. Admin. Code § 18:25-2.2