[HISTORY: Adopted by the Township Committee
of the Township of Mansfield as indicated in article histories. Amendments
noted where applicable.]
[Adopted 7-25-2007 by Ord. No. 2007-10]
It is the purpose of this article to implement
the provisions of P.L. 2003, c.114 (N.J.S.A. 40:48F-1 et seq.), 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 room or rooms in a hotel,
motel or similar establishment subject to taxation pursuant to Subsection
(d) of Section 3 of P.L. 1966, c. 30 (N.J.S.A. 54:32B-3) (sales tax).
There is hereby established a hotel and motel
room occupancy tax in the Township of Mansfield which shall be fixed
at a uniform percentage rate of 3% on charges of rent for every occupancy
of a hotel, motel or similar establishment subject to taxation pursuant
to Subsection (d) of Section 3 of P.L. 1966, c. 30.
The hotel and motel room occupancy tax established
herein shall be in addition to any other tax or fee imposed pursuant
to statute, local ordinance, or other legal means by any governmental
entity upon the occupancy of a hotel, motel or similar establishment
subject to taxation pursuant to Subsection (d) of Section 3 of P.L.
1966, c. 30.
A.
All taxes imposed by this article shall be paid by
the customer.
B.
A vendor may not assume or absorb any portion of the
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 established by this article 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
established by this article shall be deemed a separate offense and
each representation or advertisement by a vendor for each day the
representation or advertisement continues shall be deemed a separate
offense.
The hotel and motel room occupancy tax will
be collected on behalf of the Township of Mansfield by the person
collecting the rent from the customer. Persons required to collect
this new tax shall be personally liable for the tax imposed, collected
or required to be collected. Such persons shall have the same right
in respect to collecting the tax from customers 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 Township of Mansfield shall
be joined as a party in any action or proceeding brought to collect
the tax.
A.
A person required to collect the tax must, on or before
the 20th day of each month, make and file a return for the preceding
month with the Director of the Division of Taxation in the Department
of the Treasury and submit all collected funds to the Director of
the Division of Taxation in accordance with the general reporting
requirements of N.J.S.A. 54:32B-17.
B.
The Director of the Division of Taxation shall certify
to the State Treasurer on a quarterly or more frequent basis, as prescribed
by the State Treasurer, the amount of tax revenues collected in each
municipality.
C.
The State Treasurer shall, thereafter, pay and distribute
to each municipality the amount of revenues certified by the Director
of the Division of Taxation.
[Amended 6-10-2015 by Ord. No. 2015-07]
A copy of this article and any subsequent amendment
hereto shall, immediately upon its passage, be transmitted by the
Township Clerk to the State Treasurer as well as to every establishment
within the Township of Mansfield that will be required to comply with
the new requirements.
[Adopted 12-8-2021 by Ord. No. 2021-19]
A.
A refund of property taxes pursuant to N.J.S.A. 54:4-3.32 shall be
granted provided that the applicant submits a complete application
to the Tax Assessor as required by N.J.S.A. 54:4-3.30. The refund
of taxes may be granted retroactively only to the date that the complete
application was submitted to the tax assessor.
B.
No refunds shall be authorized under this section for any year, or
portion thereof, prior to the year in which this ordinance took effect.
