N.J.S.A. 40:48F-1 et seq. authorizes the governing body of a municipality to adopt an ordinance imposing a hotel and motel occupancy 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.
[Added 10-21-2008 by Ord. No. 30-2008]
It is the purpose and intent of these regulations to implement the provisions of the aforesaid statute which authorizes the governing body of a municipality to adopt an ordinance imposing a tax at a uniform percentage rate not to exceed 3% on charges of rent for every occupancy of a hotel room and motel room on or after July 1, 2004, subject to the exemptions set forth in the applicable state statutes.
A.
There is hereby established a hotel and motel room occupancy tax in the City of Millville which shall be fixed at a uniform percentage rate of 3% on charges of rent for every occupancy of a hotel room and motel room within the municipality on and after the effective date of these regulations pursuant to state statute.
B.
A tax imposed under this article 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 or motel room.
A.
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 N.J.S.A. 54:32B-3(d).
B.
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 N.J.S.A. 54:32B-9.
A.
All taxes imposed by this article 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 $200 for each offense.
A.
The tax imposed by this article shall be collected on behalf of the municipality by the person collecting the rent from the hotel or motel customer.
B.
Each person required to collect the tax imposed by this article shall be personally liable for the tax imposed, collected or required to be collected hereunder.
C.
Any such person shall have the same right in respect to collecting the tax from the customer as if the tax were a part of the rent and payable at the same time; provided, however, that the Chief Financial Officer of the municipality shall be joined as a party in any action or proceeding brought to collect the tax.
A person required to collect the tax imposed pursuant to this article shall comply with the requirements set forth in the state statute for filing returns with the Division of Taxation.