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CHAPTER 49 An Act imposing the State sales and use tax and hotel and motel occupancy fee on transient accommodations and authorizing various municipal taxes and fees on transient accommodations, amending various parts of the statutory law, and supplementing P.L.1966, c.30 (C.54:32B-1 et seq.). Be It Enacted by the Senate and General Assembly of the State of New Jersey: 1. Section 84 of P.L.2015, c.19 (C.5:10A-84) is amended to read as follows: C.5:10A-84 Definitions relative to the “New Jersey Meadowlands Tax Relief Act.” 84. As used in sections 82 through 85 of P.L.2015, c.19 (C.5:10A-82 et seq.): 'Commission' means the New Jersey Sports and Exposition Authority, which may be referred to as the 'Meadowlands Regional Commission,' as established by section 6 of P.L.2015, c.19 (C.5:10A-6).

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'Meadowlands district' means the Hackensack Meadowlands District, the area delineated within section 5 of P.L.2015, c.19 (C.5:10A-5). 'Public venue' means any place located within the Meadowlands district, whether publicly or privately owned, where any facilities for entertainment, amusement, or sports are provided, but shall not include a movie theater. 'Public event' means any spectator sporting event, trade show, exposition, concert, amusement, or other event open to the public that takes place at a public venue, but shall not include a major league football game. “Residence” means a house, condominium, or other residential dwelling unit in a building or structure or part of a building or structure that is designed, constructed, leased, rented, let or hired out, or otherwise made available for use as a residence. “Transient accommodation” means a room, group of rooms, or other living or sleeping space for the lodging of occupants, including but not limited to residences or buildings used as residences.

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