[HISTORY: Adopted by the Township of Robbinsville 1-24-2008 by Ord. No. 2008-1. Amendments noted where applicable.]
The Township of Robbinsville (hereinafter the
"Township") does hereby impose a tax, at a uniform percentage rate
of 3% on charges for rent for every occupancy on or after the effective
date of this chapter, on a room or rooms in a hotel subject to taxation
pursuant to the New Jersey State Sales Tax, more specifically set
forth in Subsection (d) of Section 3 of P.L. 1966, c. 30 (N.J.S.A.
54:32B-3). A tax imposed under this section shall be in addition to
any other tax or fee imposed pursuant to statute or local ordinance
or resolution by the Township.
The hotel use tax shall be administered in conformance
with N.J.S.A. 40:48-1 et. seq. as follows:
A.
All taxes imposed by this chapter shall be paid by
the purchaser or guest renting a hotel room.
B.
A vendor or hotel establishment (hereinafter "vendor")
shall not assume or absorb any tax imposed by this chapter.
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 hotel guest, 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 the representation or advertisement continues
shall be deemed a separate offense.
E.
Any violation of this section shall be subject to
penalties imposed by the Municipal Court, not to exceed $1,250.
A.
A tax imposed pursuant to this chapter shall be collected
on behalf of the Township by the person collecting the rent from the
hotel customer.
B.
Each vendor or person required to collect a tax imposed
by this chapter shall be personally liable for the tax imposed, collected
or required to be collected hereunder. Any such vendor or person shall
have the same right in respect to collecting the tax from a customer
or hotel guest as if the tax were a part of the rent and payable at
the same time; provided, however, that the Chief Financial Officer
of the Township shall be joined as a party in any action or proceeding
brought to collect the tax.
A.
A person required to collect a tax imposed pursuant
to the provisions of this chapter shall, on or before the dates required
pursuant to Section 17 of P.L.1966, c. 30 (N.J.S.A. 54:32B-17), forward
to the Director of the Division of Taxation in the Department of the
Treasury (hereinafter the "Director") the tax collected in the preceding
month and make and file a return for the preceding month with the
Director on any form and containing any information as the Director
shall prescribe as necessary to determine liability for the tax in
the preceding month during which the person was required to collect
the tax.
B.
The Director may permit or require returns to be made
covering other periods and upon any dates as the Director may specify.
In addition, the Director may require payments of tax liability at
any intervals and based upon any classifications as the Director may
designate. In prescribing any other periods to be covered by the return
or intervals or classifications for payment of tax liability, the
Director may take into account the dollar volume of tax involved as
well as the need for ensuring the prompt and orderly collection of
the tax imposed.
C.
The Director may require amended returns to be filed
within 20 days after notice and to contain the information specified
in the notice.
A.
The Director shall collect and administer any tax
imposed pursuant to the provisions N.J.S.A. 40:48F-1. In carrying
out the provisions of this section, the Director shall have all the
powers granted in P.L. 1966, c. 30 (N.J.S.A. 54:32B-1 et seq.).
B.
The Director shall determine and certify to the State
Treasurer on a quarterly or more frequent basis, as prescribed by
the State Treasurer, the amount of revenues collected in each municipality
pursuant to section 3 of P.L. 2003, c. 114 (N.J.S.A. 40:48F-1).
C.
The State Treasurer, upon the certification of the Director and upon the warrant of the State Comptroller, shall pay and distribute on a quarterly or more frequent basis, as prescribed by the State Treasurer, to the Township, the amount of revenues determined and certified under Subsection B of this section.
D.
A tax imposed pursuant to this chapter shall be governed
by the provisions of the "State Uniform Tax Procedure Law," N.J.S.A.
54:48-1 et seq.