Form MRA-100 "New Jersey Meadowlands Regional Hotel Use Assessment" - New Jersey

What Is Form MRA-100?

This is a legal form that was released by the New Jersey Department of the Treasury - a government authority operating within New Jersey. As of today, no separate filing guidelines for the form are provided by the issuing department.

Form Details:

  • Released on July 1, 2015;
  • The latest edition provided by the New Jersey Department of the Treasury;
  • Easy to use and ready to print;
  • Quick to customize;
  • Compatible with most PDF-viewing applications;
  • Fill out the form in our online filing application.

Download a fillable version of Form MRA-100 by clicking the link below or browse more documents and templates provided by the New Jersey Department of the Treasury.

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Download Form MRA-100 "New Jersey Meadowlands Regional Hotel Use Assessment" - New Jersey

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MRA-100
New Jersey Meadowlands Regional Hotel Use Assessment
(7/2015)
Monthly Return for the Month of _____________________
This return is due on the 10th day of the month following the close of the calendar month for which the assessment is due.
FOR DIVISION USE ONLY
NEW JERSEY COUNTY/MUNICIPALITY CODE
_____________
Taxpayer ID
Your PIN for making Payments:
Name
Address
City
State
Zip
1. Gross Receipts - Enter all receipts from rentals of a room or rooms in a
hotel, motel, bed and breakfast, inn or lodging. . . . . . . . . . . . . . . . . . . .
1.
2. Allowable Deductions
2a. Deductions of receipts from rentals
of a room or rooms in a hotel, motel,
bed and breakfast, inn or lodging for
90 consecutive days or more. . . . _______________________
2b. Deductions of receipts from room
rentals to governmental entities. . _______________________
2c. Deductions of receipts from room rentals
for the purpose of assembly (e.g., a
meeting, seminar, wedding, etc.) _______________________
2d. Total All Allowable Deductions (Add Line 2a, 2b and 2c) . . . . . . . . . 2d.
3. Net Receipts Subject to Assessment (Line 1 minus Line 2d) . . . . . . . . .
3.
4. Meadowlands Regional Hotel Use Assessment (.03 x Line 3) . . . . . . . .
4.
(See Instructions)
4a. Meadowlands Regional Hotel Use Assessment Collected (Enter assess-
ment collected only if greater than Line 4).. . . . . . . . . . . . . . . . . . . . . . . 4a.
5. Total Assessment Due - Line 4 (or 4a, if greater) . . . . . . . . . . . . . . . . . .
5.
6. Penalty and Interest (See Instructions) . . . . . . . . . . . . . . . . . . . . . . . . .
6.
7. Total Amount Due (Line 5 plus Line 6) . . . . . . . . . . . . . . . . . . . . . . . . . .
7.
I verify and/or affirm that all information on this return is correct. I am aware that if any of the foregoing infor-
mation provided by me is willfully false, I am subject to punishment.
Mail this return to:
NJ Division of Taxation
Title
Signature
Revenue Enterprise Services
Processing Center
(
)
PO Box 258
Trenton, NJ 08646-0258
E-mail Address
Telephone
Date
Taxpayers using EFT ACH credit payment method, must use TAX TYPE CODE 04822 when making
payments of the New Jersey Meadowlands Regional Hotel Use Assessment.
MRA-100
New Jersey Meadowlands Regional Hotel Use Assessment
(7/2015)
Monthly Return for the Month of _____________________
This return is due on the 10th day of the month following the close of the calendar month for which the assessment is due.
FOR DIVISION USE ONLY
NEW JERSEY COUNTY/MUNICIPALITY CODE
_____________
Taxpayer ID
Your PIN for making Payments:
Name
Address
City
State
Zip
1. Gross Receipts - Enter all receipts from rentals of a room or rooms in a
hotel, motel, bed and breakfast, inn or lodging. . . . . . . . . . . . . . . . . . . .
1.
2. Allowable Deductions
2a. Deductions of receipts from rentals
of a room or rooms in a hotel, motel,
bed and breakfast, inn or lodging for
90 consecutive days or more. . . . _______________________
2b. Deductions of receipts from room
rentals to governmental entities. . _______________________
2c. Deductions of receipts from room rentals
for the purpose of assembly (e.g., a
meeting, seminar, wedding, etc.) _______________________
2d. Total All Allowable Deductions (Add Line 2a, 2b and 2c) . . . . . . . . . 2d.
3. Net Receipts Subject to Assessment (Line 1 minus Line 2d) . . . . . . . . .
3.
4. Meadowlands Regional Hotel Use Assessment (.03 x Line 3) . . . . . . . .
4.
(See Instructions)
4a. Meadowlands Regional Hotel Use Assessment Collected (Enter assess-
ment collected only if greater than Line 4).. . . . . . . . . . . . . . . . . . . . . . . 4a.
5. Total Assessment Due - Line 4 (or 4a, if greater) . . . . . . . . . . . . . . . . . .
5.
6. Penalty and Interest (See Instructions) . . . . . . . . . . . . . . . . . . . . . . . . .
6.
7. Total Amount Due (Line 5 plus Line 6) . . . . . . . . . . . . . . . . . . . . . . . . . .
7.
I verify and/or affirm that all information on this return is correct. I am aware that if any of the foregoing infor-
mation provided by me is willfully false, I am subject to punishment.
Mail this return to:
NJ Division of Taxation
Title
Signature
Revenue Enterprise Services
Processing Center
(
)
PO Box 258
Trenton, NJ 08646-0258
E-mail Address
Telephone
Date
Taxpayers using EFT ACH credit payment method, must use TAX TYPE CODE 04822 when making
payments of the New Jersey Meadowlands Regional Hotel Use Assessment.
Instructions for
New Jersey Meadowlands Regional Hotel Use Assessment
A. GENERAL - The New Jersey Meadowlands Tax Relief Act (P.L. 2015, c. 19, sec. 82) imposes a Meadowlands regional hotel
use assessment of 3% of the rent charged for the occupancy of every room in hotels located in the Meadowlands District, includ-
ing any hotels located on State-owned land. The assessment is imposed on room rentals that are currently subject to the New
Jersey sales tax and is in addition to the sales tax, the Hotel/Motel State Occupancy Fee, and the Municipal Occupancy Tax, as
well as any other tax or fee imposed by local ordinance on hotel occupancies.
B. SPECIFIC INSTRUCTIONS
Line 1 - Gross Receipts
Enter all receipts from rentals of a room or rooms in a hotel, motel, bed and breakfast, inn or lodging.
Line 2 - Total All Allowable Deductions
Calculate total allowable deductions by entering the amounts for the month in the appropriate category or categories shown on
Line 2a., 2b., and 2c. and place the total allowable deductions amount on Line 2d. For purposes of exemption "government
entity" is the State of New Jersey or any of its agencies or political subdivisions such as counties, municipal government; the
United States and any of its agencies or instrumentalities; the United Nations or other international organizations which the
United States is a member of.
Line 3 - Net Receipts Subject to Assessment
Subtract Line 2d from Line 1 and enter the result on Line 3.
Line 4 - Meadowlands Regional Hotel Use Assessment
Multiply the amount on Line 3 by .03 and enter amount on Line 4.
Line 4a. - Meadowlands Regional Hotel Use Assessment Collected (Enter collected amount only if greater than Line 4).
Line 5 - Total Assessment Due -- Enter the greater of Line 4 or 4a.
Line 6 - Penalties, Interest, and Collection Fees
Failure to file an MRA-100 Monthly Return and/or pay the balance due by the due date will result in the imposition of penal-
ty and interest charges. Any business required to collect the Meadowlands Regional Hotel Use Assessment does so as a trustee
on behalf of the State of New Jersey. Thus, business owners, partners, corporate officers, and some employees of such busi-
nesses may be held personally liable for failure to collect the assessment when required or for failure to file returns and remit
any amount due on a timely basis.
A. Penalty Charges:
1. Late Filing Penalty: 5% per month (or fraction thereof) of the outstanding balance due, up to a maximum of 25%
of such liability. Also, a penalty of $100 per month for each month the return is late may be imposed.
2. Late Payment Penalty: 5% of the balance due and paid late.
B. Interest Charges:
The annual interest rate is 3% above the average predominant prime rate. Interest is imposed each month (or a frac-
tion thereof) on the unpaid balance due from the original due date to the date of payment. At the end of each calen-
dar year any amount remaining due will become part of the balance on which interest is charged.
C. Collection Fees:
In addition to the above penalties and interest, if your bill is sent to a collection agency, a referral cost recovery fee of
10% of the amount due will be added to your liability. If a certificate of debt is issued for your outstanding liability,
a fee for the cost of collection may also be imposed.
NOTE: The average predominant prime rate is the rate as determined by the Board of Governors of the Federal Reserve
System.
POSTMARK DATE: All New Jersey returns postmarked on or before the due date of the return are considered to have been
filed on time. When a return is postmarked after the due date, the filing date for that return is the date the return was received
by the Division, not the postmark date of the return. The completed return and payment is due the 10th day of the month fol-
lowing the close of the calendar month for which the assessment was due.
Line 7 - Total Amount Due
Enter the result of Line 5 plus Line 6 on Line 7. This is the total amount due. Mail this return to: New Jersey Division of
Taxation, Revenue Enterprise Services Processing Center, PO Box
258,
Trenton, NJ 08646-0258. Taxpayers using EFT
ACH credit payment method must use TAX TYPE CODE 04822 when making payments of the New Jersey Meadowlands
Regional Hotel Use Assessment.
C. INFORMATION - For information regarding the Meadowlands Regional Hotel Use Assessment, contact the Customer Service
Center at 609-292-6400 or visit the Taxation website at www.state.nj.us/treasury/taxation/.
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