[HISTORY: Adopted by the Mayor and Council of the Borough of New
Providence as indicated in article histories. Amendments noted where applicable.]
GENERAL REFERENCES
Treasurer and Tax Collector — See Ch. 99.
[Adopted 5-29-1973 by Ord. No. 73-7
as Ch. 8, Sec. 8-2, of the 1973 Code of Ordinances]
All tangible household personal property and personal effects located
within the Borough shall not be assessed and taxed.
This article shall apply to taxes and tangible household personal property
and personal effects and shall not affect the obligation, lien or duty to
pay any taxes, interest or penalties which have accrued or may accrue by virtue
of any assessment made or which may be made with respect to taxes levied for
any year prior to the year 1962, nor shall this article affect the legal authority
to assess and collect taxes which may be or have been due and payable prior
to January 1, 1962, together with such interest and penalties as would have
accrued thereon under any provisions of law amended or repealed hereby, nor
shall this article invalidate and assessments or affect any proceedings for
the enforcement thereof pending upon the effective date of this article or
upon January 1, 1962, or during the period between such dates.
[Adopted 10-7-2003 by Ord. No. 2003-10]
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 § 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 New Providence 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 New Providence 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 New Providence on or after July 1, 2004, of a room
or rooms in a hotel subject to taxation pursuant to subsection (d) of § 3
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 § 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:
A.
All taxes imposed by this article shall be paid by the
purchaser, user or consumer.
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.
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 New Providence.
