A.
There is hereby established a hotel and motel occupancy tax which is fixed at a uniform rate of 3% on charges of rent for every occupancy of a room or rooms in a hotel or motel in the Township of Hardyston.
B.
For purposes of this article, an occupant is a person who, for a consideration, uses, possesses or has the right to use or possess any room in a hotel or motel.
C.
The hotel and motel 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.
D.
All taxes imposed by this article shall be paid by the occupant.
E.
A vendor shall not assume or absorb any tax imposed by the article.
F.
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.
G.
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 the representation or advertisement continues shall be deemed a separate offense.
H.
The penalty for violation of this article shall be a fine of not less than $100 nor more than $2,000.
I.
The tax imposed by this article 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 imposed by this article shall be personally liable for the tax imposed, collected or required to be collected hereunder. Any such person shall have the same right to collect the tax from a hotel or motel customer as if the tax were a part of the rent and payable at the same time; provided, however, that the chief fiscal officer of the Township shall be joined as a party in any action or proceeding brought to collect the tax.