TRENTON -- Homeowners in New Jersey who offer short-term rentals through online sites such as Airbnb would have to pay the same taxes and fees as hotels and motels under a bill that's being introduced in the Assembly.

The Airbnb app is displayed on a smartphone on April 21, 2014 in San Anselmo, California. (Photo Illustration by Justin Sullivan/Getty Images)

Democratic Assemblywomen Annette Quijano of Union County and Valerie Vainieri Huttle of Bergen County say they want to level the playing field and provide the state with a much needed revenue boost.

Under current law, the state imposes a 7 percent sales tax and 5 percent hotel and motel occupancy fee on hotel room rentals. Towns can also impose local hotel occupancy taxes of up to 6 percent. However, the state does not impose the taxes and fees on short-term rentals in other types of real property.

The measure would impose the 7 percent sales and use tax and a 5 percent transient accommodation fee on short-term rentals rented through a transient space marketplace. Certain towns would also be permitted to impose a 3 percent tax on certain charges for providing space.

The bill would also authorize certain municipalities to impose a 3 percent transient accommodation tax on certain charges for providing space for the accommodation of transient guests.

"Home rental websites like Airbnb have changed the way people approach vacation rentals. This bill ensures that these rentals are subjected to the same financial obligations," Huttle said.

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