[Adopted 10-14-2003 by Ord. No. 03-18]
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 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 Town of Clinton which shall be fixed at a uniform percentage rate of 1%
an charges of rent for every occupancy of a hotel or motel room in the Town
of Clinton 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 Town of Clinton
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).
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.
The hotel and motel room occupancy tax authorized herein shall not be
imposed on the rent for an occupancy if the purchaser, user or consumer is
an entity exempt from the tax imposed on an occupancy under the Sales and
Use Tax Act pursuant to Subsection (a) of Section 9 of P.L. 1966, c. 30 (N.J.S.A.
54:32B-9).
In accordance with the 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 article.
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 in accordance with P.L. 2001, c. 274 (N.J.S.A 40:49-5).
The tax imposed by this chapter shall be collected on behalf of the
Town 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 Town shall be joined as a
party in any action or proceeding brought to collect the tax.