Township of North Brunswick, NJ
Middlesex County
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Table of Contents
Table of Contents
[HISTORY: Adopted by the Township Committee (now Mayor and Council) of the Township of North Brunswick 9-2-2003 by Ord. No. 03-26. This ordinance was rejected by the Mayor 9-8-2003 and reconsidered and overridden by Council 9-15-2003. Amendments noted where applicable.]

§ 194-1 Purpose.

It is the purpose of this chapter to implement the provisions of PL 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 PL 1966, c. 40 (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.

§ 194-2 Tax established.

There is hereby established a hotel and motel room occupancy tax in the Township of North Brunswick 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 North Brunswick 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 North Brunswick 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. 40, N.J.S.A. 54:32B-3 (sales tax).

§ 194-3 Tax in addition to other taxes and fees.

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.

§ 194-4 Exemption.

The hotel and motel room occupancy tax authorized herein shall not be imposed on the rent for an occupancy if the purchaser, user or consumer is an entity exempt from the tax imposed on an occupancy under the Sales and Use Tax Act pursuant to Subsection (a) of Section 9 of P.L. 1966, c. 30 (N.J.S.A. 54:32B-9).

§ 194-5 Statutory requirements.

In accordance with the requirements of P.L. 2003, c. 114:
A. 
All taxes imposed by this chapter shall be paid by the purchaser.
B. 
A vendor shall not assume or absorb any tax imposed by this chapter.

§ 194-6 Collection of tax.

The tax imposed by this chapter shall be collected on behalf of the Township 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.