[Adopted 8-18-2003 by Ord. No. 2003-21]
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 Township of Mount Laurel 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 Mount Laurel
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 Mount Laurel 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 a tax
shall be deemed to be 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 $100 penalty for the first violation by any violator or hotel
and $500 penalty for any second or subsequent offense.
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 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.
[Adopted 6-14-2021 by Ord. No. 2021-14; amended in its entirety 2-28-2022 by Ord. No. 2022-8]
It is the purpose of this article to implement the provisions
of P. L. 2021, c. 16, which authorizes the governing body of a municipality
to adopt an ordinance imposing a tax at a uniform percentage rate
not to exceed 2% of the receipts from each sale by a cannabis cultivator;
2% of the receipts from each sale by a cannabis manufacturer; 1% of
the receipts from each sale by a cannabis wholesaler; and 2% of the
receipts from each sale by a cannabis retailer, 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 cannabis
establishment.
Unless otherwise defined herein, as used herein, the Township
adopts by reference the terms and definitions established by Section
40 of Public Law 2021-16 (N.J.S.A. 24:6I-33).
The cannabis transfer 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 property or cannabis establishment.