Township of Bernards, NJ
Somerset County
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Table of Contents
Table of Contents
[Ord. #1223, § 2]
All applications to the Municipal Tax Assessor concerning the eligibility of land for valuation, assessment and taxation under the Farmland Assessment Act of 1964 shall be accompanied by a fee of $25 to cover the cost of on-site inspection of the property which is the subject of such application. Contiguous and noncontiguous parcels of land owned by the same owner will be subject to a single fee. The failure by an applicant to submit such payment at the time of application shall result in the nonacceptance of the application.
[1]
Editor's Note: See N.J.S.A. 54:4-23.1 et seq.
[Ord. #1223, § 2]
All fees collected shall be deposited into the township's general treasury.
[Ord. #1223, § 2]
In the event that the Assessor shall determine that an on-site inspection is not required in order to review any particular annual application, the fee paid with that annual application pursuant to Subsection 20-1.1 shall be refunded to the applicant.
[Ord. #1666, 8-21-2003, added]
It is the purpose of this section 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.
[Ord. #1666, 8-21-2003, added]
There is hereby established a hotel and motel room occupancy tax in the Township of Bernards Township 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 Township of Bernards 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 Township of Bernards 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).
[Ord. #1666, 8-21-2003, added]
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.
[Ord. #1666, 8-21-2003, added]
In accordance with the requirements of P.L. 2003, c. 114:
a. 
All taxes imposed by this section shall be paid by the purchaser.
b. 
A vendor shall not assume or absorb any tax imposed by this section.
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. 
The penalty for violation of the foregoing provisions shall be $1,250 for each offense.
[Ord. #1666, 8-21-2003, added]
The tax imposed by this section 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 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 Township shall be joined as a party in any action or proceeding brought to collect the tax.