[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:
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 arid each representation or advertisement
by a vendor for each day the representation or advertisement continues shall
be deemed a separate offense; and
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 Fiscal 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 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.
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 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.).
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 for the Township pursuant to § 3
of Chapter 114 of the Laws of 2003.
C.
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.
D.
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.
