It is the purpose of this article to implement
the provisions of P.L. 2003, c. 114, which authorizes the governing body of a municipality
to adopt an ordinance imposing a tax at a uniform percentage rate
not to exceed 1% on charges of rent for every occupancy on or after
July 1, 2003, but before July 1, 2004, and not to exceed 3% on charges
of rent for every occupancy on or after July 1, 2004, of a room or
rooms in a hotel subject to taxation pursuant to subsection (d) of
Section 3 of P.L. 1966, c. 30 (N.J.S.A. 54:32B-3), which shall be 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.
There is hereby established a hotel and motel
room occupancy tax in the Township of Union which shall be fixed at
a uniform percentage rate of 1% on charges of rent for every occupancy
of a hotel or motel room in the Township of Union on or after July
1, 2003, but before July 1, 2004, and 3% on charges of rent for every
occupancy of a hotel or motel room in the Township of Union on or
after July 1, 2004, of a room or rooms in a hotel subject to taxation
pursuant to subsection (d) of Section 3 of P.L. 1966, c. 30 (N.J.S.A.
54:32B-3, sales tax).
The hotel and motel room occupancy tax shall
be 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.
In accordance with the requirements of P.L.
2003, c. 114:
A. All taxes imposed
by this article shall be paid by the purchaser.
B. A vendor shall
not assume or absorb any tax imposed by the article.
C. A 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.
D. Each assumption
or absorption by a vendor of the tax shall be deemed a separate offense
and each representation or advertisement by a vendor for each day
that the representation or advertisement continues shall be deemed
a separate offense.
E. Any person, firm
or corporation who shall violate or fail to comply with any provision
of this section shall, if convicted, be subject to a fine of not more
than $2,000 or imprisonment for any term not exceeding 90 days or
by a period of community service not exceeding 90 days, or any combination
of the above.
[Amended at time of adoption of Code (see Ch. 1, General
Provisions, Art. I)]
The tax imposed by this article shall be collected
on behalf of the Township of Union by the person collecting the rent
from the hotel or motel customer. Each person required to collect
the tax herein imposed shall be personally liable for the tax imposed,
collected or required to be collected hereunder. Any such person shall
have the same right in respect to collecting the tax from a customer
as if the tax were a part of the rent and payable at the same time;
provided that the Chief Financial Officer of the Township shall be
joined as a party in any action or proceeding brought to collect the
tax.