It is the purpose of this chapter to implement the provisions
of P.L. 2003, c. 114 (N.J.S.A. 40:48F-1 et seq.), which authorizes
the governing body of a municipality to adopt an ordinance imposing
a tax at a uniform percentage rate, not to exceed 3%, on charges of
rent for every occupancy of a room or rooms in a hotel, motel or similar
establishment 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).
There is hereby established a hotel and motel room occupancy
tax in the Township of Washington which shall be fixed at a uniform
percentage rate of 3% on charges of rent for every occupancy of a
hotel, motel or similar establishment subject to taxation pursuant
to Subsection (d) of Section 3 of P.L. 1966, c. 40.
The hotel and motel room occupancy tax established herein shall
be in addition to any other tax or fee imposed pursuant to statute,
local ordinance, or other legal means by any governmental entity upon
the occupancy of a hotel, motel or similar establishment subject to
taxation pursuant to Subsection (d) of Section 3 of P.L. 1966, c.
40.
The hotel and motel room occupancy tax will be collected on
behalf of the Township of Washington by the person collecting the
rent from the customer. Persons required to collect this new tax shall
be personally liable for the tax imposed, collected or required to
be collected. Such persons shall have the same right in respect to
collecting the tax from customers as if the tax were a part of the
rent and payable at the same time; provided, however, that the Chief
Financial Officer of the Township of Washington shall be joined as
a party in any action or proceeding brought to collect the tax.