[Adopted 8-4-2003 by Ord.
No. 1956]
It is the purpose of this article to implement the provisions of P.L.
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 P.L. 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 Borough of Fair Lawn 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
Borough of Fair Lawn 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
Borough of Fair Lawn 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.
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 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 arid 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 a fine not exceeding $1,250, a term of imprisonment not exceeding
90 days or a period of community service for a period not exceeding 90 days,
or any combination thereof, for each offense.
The tax imposed by this chapter shall be collected on behalf of the
Borough 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 Borough shall be joined
as a party in any action or proceeding brought to collect the tax.