[Added 9-16-2009 by Ord. No. 484-2009]
The Code of the Township of Weymouth is hereby amended by this
article for the purposes of creating a municipal service fee and determining
the amount of said fee and the collection of said fee as is provided
for in accordance with and pursuant to N.J.S.A. 54:4-1.6
Pursuant to N.J.S.A. 54:4-1.3, there shall be an annual municipal
service fee imposed upon manufactured homes installed in a mobile
home park as provided for in the Manufactured Home Taxation Act, N.J.S.A.
54:4-1.2. The purpose of the municipal service fee is to pay the Township
reasonable payment for services rendered to the owners of the manufactured
homes. This fee replaces a previous fee which was collected as a portion
of a "license fee" which was charged per rental pad to certain manufactured
home owners within the Township.
The terms "manufactured homes," "mobile home park," "municipal
service fee" shall be precisely as they appear and are defined in
N.J.S.A. 54:4-1.4
A.
The municipal service fee shall be collected from each owner of a
manufactured home on a monthly basis by the owner of the mobile home
park in which the home is situated. The mobile home park owner shall
transmit the fees collected to the Municipal Tax Collector on a quarterly
basis on or before the tenth day of January, April, July and October
of each year.
[Amended 11-4-2009 by Ord. No. 487-2009]
B.
In the event that the quarterly payments set forth above are not
timely paid or not paid, interest shall accrue on the delinquent payment
at an annual interest rate of 8% per annum on the first $1,500 of
the delinquency and 18% per annum on any amount in excess of $1,500,
to be calculated from the date the Municipal Service Fee was payable
until the date that actual payment to the tax collector is made. The
delinquent amount and the interest thereupon shall be charged to the
mobile home park owner and shall constitute a lien on that real estate
in the same manner as unpaid real estate taxes would in accordance
with N.J.S.A. 54:4-67 and N.J.S.A. 54:5-6.
C.
The Tax Collector shall collect and maintain records of the municipal
service fee paid by the mobile home park owner.
D.
The Tax Collector shall notify the mobile home park owner of the
amount of the annual municipal service fee no later than September
1 of the pretax year.
E.
The mobile home park owner shall annually, within 30 days of receiving
notification of the certification of the rates for the local municipal
purpose tax and the Weymouth Township Fire District tax by the Atlantic
County Board of Taxation, advise each manufactured home owner of his/her
prorated share of the municipal service fee. The prorated share of
the municipal service fee due from each manufactured home owner shall
be collectible by the mobile home park owner immediately after the
mobile home park owner notifies each manufactured home owner of same.
[Amended 10-1-2014 by Ord. No. 534-2014]
The quarterly payment, as provided herein, shall be based upon
the number of pads occupied with manufactured homes in the previous
quarter. The manufactured home park owner, at the time of remitting
the municipal service fee to the Municipal Tax Collector, shall file
with the Township Clerk an affidavit stating the number of manufactured
homes in the manufactured home park.
A.
The intent and purpose of the creation of the municipal service fee
is consistent with and pursuant to N.J.S.A. 54:4-1.2 et seq.
B.
For the year 2009, the municipal service fee per qualified unit in
accordance with and pursuant to this article shall be $23 per month
commencing January 1, 2009.
C.
Commencing January 1, 2010, the municipal service fee shall be increased
at the rate equal to the increase of the local municipal purpose tax
as included in the annual Atlantic County Board of Taxation Certification
Schedule of General Tax Rate, in order to account for increases in
the cost of services rendered to the manufactured home owners.
[Amended 10-1-2014 by Ord. No. 534-2014]
D.
Commencing January 1, 2015, the municipal service fee shall be increased
by an additional $3 per month in order to pay for services provided
by the Weymouth Township Fire District. Every year thereafter, the
Weymouth Township Fire District Board of Fire Commissioners, in conjunction
with the Municipal Committee, shall evaluate and adjust the municipal
service fee to account for increases in the cost of services rendered
to the manufactured home owners by the Weymouth Township Fire District.
[Added 10-1-2014 by Ord.
No. 534-2014]
E.
The municipal service fee shall be reviewed and adjusted annually,
as necessary and appropriate, and if the Municipal Committee determines
that the adjustment provided hereunder needs to be adjusted further,
the Committee may establish and adjust the municipal service fee at
a different rate than that stated above by a resolution approved by
a majority of the Committee with a quorum present. The adjusted municipal
service fee shall be established and the Collector shall notify any
qualified mobile home park owner of the adjusted amount in accordance
with the terms and provisions hereinabove stated.
[Added 10-1-2014 by Ord.
No. 534-2014]
In the event the owner of a mobile home park fails to remit
the municipal service fee collected from the owners of a manufactured
home located in the mobile home park, such owner of the mobile home
park shall be liable to the Township for the municipal service fee,
together with the interest thereon, together with all necessary and
reasonable costs incurred by the Township to collect the municipal
service fee.
