Purposes. 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 or motel 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 Borough of Rutherford 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 Rutherford 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 Rutherford on or after July 1, 2004, of a room or rooms in a hotel or motel subject to taxation pursuant to Subsection (d) of Section 3 of P.L. 1966, c. 40, N.J.S.A. 54:32B-3 (State 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.
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.
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 penalty for violation of the foregoing provisions
shall be a fine not exceeding $1,250, a term of imprisonment 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.