[HISTORY: Adopted by the Township Committee (now Township Council) of the Township of West Windsor 7-21-2003 by Ord. No. 2003-19. Amendments noted where applicable.]
The Township does hereby impose a tax at a uniform percentage rate of 1% on charges of rent for every occupancy on or after July 1, 2003, but before July 1, 2004, and 3% on charges of rent for every occupancy on or after July 1, 2004, 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.
This chapter or any amendment thereto shall take effect on the first day of the first full month occurring 30 days after the date of transmittal to the State Treasurer during calendar year 2003 and on the first day of the first full month occurring 90 days after the date of transmittal to the State Treasurer for any amendments adopted in calendar year 2004 and thereafter.
The hotel occupancy tax shall be administered in conformance with § 4 of Chapter 114 of the Laws of 2003 as follows:
All taxes imposed by this chapter shall be paid by the purchaser or guest renting a hotel room;
A vendor or hotel establishment (hereinafter "vendor") shall not assume or absorb any tax imposed by this chapter;
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.
Each assumption or absorption by a vendor of the tax shall be deemed a separate offense arid each representation or advertisement by a vendor for each day the representation or advertisement continues shall be deemed a separate offense; and
Any violation of this section shall be subject to penalties imposed by the Municipal court, not to exceed $1,250.
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.
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 Fiscal Officer of the Township shall be joined as a party in any action or proceeding brought to collect the tax.
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 New Jersey 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.
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.
The Director may require amended returns to be filed within 20 days after notice and to contain the information specified in the notice.
The Director shall collect and administer any tax imposed pursuant to the provisions of § 3 of Chapter 114 of the Laws of 2003. 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.).
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 for the Township pursuant to § 3 of Chapter 114 of the Laws of 2003.
The State Treasurer, upon the certification of the Director and upon the warrant of the State Comptroller, shall pay and distribute to the Township on a quarterly or more frequent basis, as prescribed by the State Treasurer, the amount of revenues determined and certified under Subsection B of this section.
A tax imposed pursuant to the provisions of this chapter shall be governed by the provisions of the State Uniform Tax Procedure Law, N.J.S.A. 54:48-1 et seq.
The provisions of this chapter shall be subject to any rules or regulations that are adopted by the Director of the Division of Taxation, New Jersey Department of the Treasury.