[Amended 9-4-2012 by Ord. No. 1511-12]
There is hereby established, pursuant to the
provisions of P.L. 2003, c. 114 (N.J.S.A. 40:48F-1 et seq., a hotel
and motel room occupancy tax in the Township of Hazlet which shall
be fixed at a uniform percentage rate of 3% on charges of rent for
every occupancy of hotel and motel rooms in the Township of a room
or rooms in a hotel or motel subject to taxation pursuant to N.J.S.A.
54:32B-3(d) (sales tax).
The Hotel and Motel Room Occupancy Tax shall
be in addition to any other tax or fee imposed pursuant to state statute
or Township ordinance or resolution upon the occupancy of any hotel
or motel room in the Township.
The tax imposed by this article shall be collected
on behalf of the Township 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 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 Township shall be joined as a party
in any action or proceeding brought to collect the tax.
[Amended 9-4-2012 by Ord. No. 1511-12]
Any person who violates any provision of this article shall, upon conviction thereof, be punished by a penalty as set forth in Chapter
1, Article
III, General Penalty, or any subsequent amendments thereto.