City of Clifton, NJ
Passaic County
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Table of Contents
Table of Contents
[HISTORY: Adopted by the Municipal Council of the City of Clifton as indicated in article histories. Amendments noted where applicable.]
[Adopted 12-20-60 by Ord. No. 3319 as Article 5 of Chapter 12 of the Revised Ordinances of the City of Clifton, New Jersey, 1960]

§ 411-1 Exemption granted.

All tangible household personal property and personal effects located within the City shall not be assessed and taxed.

§ 411-2 Applicability; effect on prior obligations and assessments.

A. 
This article shall apply to taxes on tangible household personal property and personal effects due and payable in the year 1962, and thereafter so long as this article shall be in effect.
B. 
This article shall not affect the obligation, lien or duty to pay any taxes, interest or penalties which have accrued or may accrue by virtue of any assessment made or which may be made with respect to taxes levied for any year prior to the year 1962; nor shall this article affect the legal authority to assess and collect taxes which may be or have been due and payable prior to January 1, 1962, together with such interest and penalties as would have accrued thereon under any provisions of law amended or repealed hereby.
C. 
This article shall not invalidate any assessments or affect any proceedings for the enforcement thereof pending on or before January 1, 1962.

§ 411-3 Copies to be filed with state and county.

A certified copy of this article shall be filed with the Division of Taxation in the Department of the Treasury of the State of New Jersey and with the County Board of Taxation of Passaic County.
Adopted 8-19-2003 by Ord. No. 6361-03]

§ 411-4 Purpose.

It is the purpose of this article to implement the provisions of P.L. 2003, c. 114,[1] 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.
[1]
Editor’s Note: See N.J.S.A. 54:32D-1 et seq.

§ 411-5 Establishment of tax.

A. 
There is hereby established a hotel and motel room occupancy tax in the City of Clifton, 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 City of Clifton 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 City of Clifton 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. 1996, c. 30, N.J.S.A. 54:32B-3 (sales tax).
B. 
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.

§ 411-6 Requirements; violations and penalties.

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 this 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. 
The penalty for violation of the foregoing provisions shall be $500 for each offense.

§ 411-7 Collection of tax.

The tax imposed by this article shall be collected on behalf of the City 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 City shall be joined as a party in any action or proceeding brought to collect the tax.