Pursuant to N.J.S.A. 40:48F-1, the Town of Dover hereby imposes
a tax of 3% on charges of every rent for every occupancy of a hotel
or motel located within the municipal borders of the Town of Dover,
Morris County, New Jersey. The imposition of this tax is in addition
to any other tax or fee imposed pursuant to statute or local ordinance
or resolution by any governmental entity upon the occupancy of a hotel
room.
All taxes imposed under this article shall be paid by the purchaser.
The vendor shall not assume or absorb any tax imposed by this article.
The vendor shall not in any manner advertise or hold out to any person
or to the public in general, in any manner, directly or indirectly,
that the tax will be assumed or absorbed by the vendor, that the tax
will not be separately charged and stated to the customer, or that
the tax will be refunded to the customer.
A tax imposed herein shall be governed by the provisions of
the State Uniform Tax Procedure Law, N.J.S.A. 54:48-1 et. seq.
If a vendor assumes or absorbs the tax being charged under this
article, each assumption or absorption shall be deemed a separate
offense and each representation or advertisement by a vendor for each
day the representation or advertisement continues of an assumption
or absorption shall be deemed a separate offense. Such offense shall
be punishable by a fine of not more than $1,250, imprisonment for
30 days, or both.