[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.]
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.
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).
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.
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).
In accordance with the requirements of P.L. 2003, c. 114:
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.
