There is hereby imposed within the Township
of Hamilton a tax to be charged in accordance with the provisions
of N.J.S.A. 54:32-D1 et seq., on charges of rent for every occupancy
within a hotel, motel or boardinghouse room. The tax shall be at the
rate of 3% on charges of rent for every occupancy on and after July
1, 2004. Said tax shall be in addition to any and all taxes or fees
imposed under state statute or local ordinances upon the occupancy
of a hotel, motel or boardinghouse. For purposes of this article,
the word "hotel" shall include motels and boardinghouses, as well
as hotels.
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 the 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).