22-1.1. 
Purpose. It is the purpose of this chapter 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.
22-1.2. 
Establishment. There is hereby established a hotel and motel room occupancy tax in the Borough of Carlstadt 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 Carlstadt 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 Carlstadt 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).
22-1.3. 
Tax in Addition to Other Taxes and Fees. 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.
22-1.4. 
Statutory Requirements. In accordance with requirements of P.L. 2003, c. 114:
a. 
All taxes imposed by this chapter shall be paid by the purchaser.
b. 
A vendor shall not assume or absorb any tax imposed by this chapter.
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.
e. 
Any person who violates any provision of this chapter shall, upon conviction thereof, be punished by a fine not exceeding $500 or by imprisonment for a term not exceeding 90 days, or both. The continuation of each successive day shall constitute a separate offense, and the person or person allowing or permitting the continuation of the violations may be punished as provided for above for each separate offence.
22-1.5. 
Collection of Tax. The tax imposed by this chapter shall be collected on behalf of the Borough of Carlstadt 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 of Carlstadt shall be joined as a party in any action or proceeding brought to collect the tax.
A copy of this chapter shall be transmitted to the State Treasurer and to each hotel or motel located within the Borough of Carlstadt.
If any section, paragraph, subsection, clause or provision of this chapter shall be declared invalid by a court of competent jurisdiction, that decision shall not affect the validity of this chapter as a whole or any part thereof.
All ordinances or parts of ordinances of the Borough of Carlstadt heretofore adopted that are inconsistent with any of the terms and provisions of this chapter are hereby repealed to the extent of the inconsistency.
This chapter shall take effect immediately upon final passage. The tax provisions of this chapter shall take effect on the first day of the first full month occurring 30 days after the date of transmittal to the State Treasurer. Notice of adoption shall be published as provided by law.