[HISTORY: Adopted by the Mayor and Council
of the Borough of Fort Lee as indicated in article histories. Amendments
noted where applicable.]
[Adopted 8-21-2003 by Ord. No. 2003-27]
It is the purpose of this article to implement
the provisions 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. 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.
[1]
Editor's Note: See N.J.S.A. 40:48F-1 et seq.
There is hereby established a hotel and motel
room occupancy tax in the Borough of Fort Lee, 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 Fort Lee 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 Fort Lee 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 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 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 article 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.
A copy of this article shall be transmitted
to the State Treasurer and to each hotel or motel located within the
Borough of Fort Lee.
[Adopted 10-14-2010 by Ord. No. 2010-27[1]]
[1]
Editor's Note: Former Art. II, Parking Sales Tax, adopted
12-14-2006 by Ord. No. 2006-58, was repealed 8-16-2007 by Ord. No.
2007-34.
A.
It is the
purpose of this article to implement procedures for the payment of
property taxes due to the Borough through the use of the internet.
B.
Property
owners in the Borough may make payments of property taxes from any
computer with access to the Internet. Every precaution will be taken
to ensure that online transactions are secure.
C.
Property
taxes may be paid online through the use of Visa, MasterCard, Discover
or by electronic check. If making a payment using the electronic check
option, taxpayers should allow two weeks for the payment to be processed.
Payment must be received at the tax office on or before the due date
or late penalties will apply.
D.
A fee will
be charged for the use of this service and will be added to the tax
payment for the convenience of utilizing the internet as a means of
paying property taxes. The rate for calculation of the fee is available
at the office of the Borough’s Tax Collector.
E.
Each section,
subsection, sentence, clause and phrase of this article is declared
to be an independent section, subsection, sentence, clause and phrase,
and the finding or holding of any such portion of this article to
be unconstitutional, void, or ineffective for any cause or reason
shall not affect any other portion of this article.
