[HISTORY: Adopted by the Mayor and Council of the Borough of Park Ridge 8-12-2003 by Ord. No. 2003-8. Amendments noted where applicable.]
There shall be a one-percent tax imposed on all charges of rent for occupancy for every hotel room in the Borough of Park Ridge on or after July 1, 2003, up and until July 1, 2004. Thereafter, a tax in the amount of 3% shall be charged on all rent for each occupancy on every hotel room in the Borough of Park Ridge. This tax shall be in addition to any other tax and/or fee imposed pursuant to statute, ordinance or resolution by any other governmental entity upon the occupancy of the hotel room.
A copy of this chapter, upon adoption, shall be transmitted to the State Treasurer.
This chapter shall take effect on the first full day of the first full month 30 days after it is transmitted to the State Treasurer in the year 2003.
All taxes imposed by this chapter shall be paid by the purchaser.
A vendor should not assume and/or absorb any tax imposed by this chapter.
A vendor shall not in any manner advertise or hold out to any person or to the public in general in any manner, directly and/or indirectly, that the tax will be assumed or absorbed by the vendor; that the tax will not be separately charged is to be stated to the customer or that the tax will be refunded to the customer.
Each assumption or absorption by the 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.
Penalties shall be fixed as allowed by law.
The tax imposed by this chapter shall be collected on behalf of the municipality by the person collecting the rent from the hotel customer.
Every person or each person required to collected the tax imposed by this chapter shall be personally liable for the tax imposed, collect or required to be collected hereunder. Any such person shall have the same right in respect to collecting the tax for a customer as if the tax were part of the rent and payable at the same time; providing, however, that the Chief Fiscal Officer of the municipality shall be joined as a party in any action or proceeding brought to collect the tax.
The person required to collect the tax pursuant to this chapter will forward to the Director of the Division of Taxation in the Department of Treasury the tax collected in the preceding month and make and file a return for the preceding month with the Director of the Division of Taxation on any form containing any information as the Director may prescribe is necessary to determine a liability for the tax in the preceding month during which the person was required to collect the tax.
The Director of the Division of Taxation may permit or require returns to be made covering other periods and upon the dates as the Director may specify. In addition the Director may require payments of tax liability at any intervals based upon any classifications as the Director may designate. In prescribing any other periods to be covered by the return or intervals or classification for tax liability, the Director may take into account the dollar volume of tax involved as well as a need for ensuring the prompt orderly collection of the tax imposed.
The Director may require amended returns to be filed within 20 days after notice and containing the information specified in the notice.