[Adopted 4-11-2006 by Ord. No. 06-06]
It is the purpose of this article to implement
the provisions of P.L. 2003, c. 114, which authorize the governing
body of the Village of Ridgefield Park to adopt an ordinance imposing
a tax at a uniform percentage rate, not to exceed 3%, on charges of
rent for every occupancy on or after the effective date of this article
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.
A.
There is hereby established a hotel and motel room
occupancy tax in the Village of Ridgefield Park, which shall be fixed
at a uniform percentage rate of 3% on charges of rent for every occupancy
of a hotel or motel room in the Village of Ridgefield Park, 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.
B.
The hotel and motel room occupancy tax established
by 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.
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
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 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, 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.
The tax imposed by this article shall be collected
on behalf of the Village of Ridgefield Park 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
Village shall be joined as a party in any action or proceeding brought
to collect the tax.
[Amended 10-27-2009 by Ord. No. 09-11; 3-22-2011 by Ord. No. 2011-03]
A.
Failure of the taxpayer to timely pay the correct amount of taxes
owed to the State Treasurer pursuant to P.L. 2003, c. 114, and this
article shall result in the imposition of interest in the amount of
5% per annum for all late and/or unpaid taxes owed. The Village of
Ridgefield Park shall act as the collection agent for all outstanding
tax balances due and owing in place of the State Treasurer.
B.
In the event that the tax authorized and imposed under P.L. 2003,
c. 114, and this article is not paid as and when due by a hotel or
motel, the Village Tax Collector shall certify the unpaid balance,
and any interest accruing thereon, which shall become a lien on the
parcel of real property comprising the hotel or motel in the same
manner as all other unpaid municipal taxes, fees and other charges.
The lien shall be superior and paramount to the interest in such parcel
of any owner, lessee, tenant, mortgagee or other person, except the
lien of municipal taxes, and shall be on parity with and deemed equal
to the municipal lien on the parcel for unpaid property taxes due
and owing in the same year. The aforesaid lien shall be enforced by
the Village as a municipal lien in the same manner as all other municipal
liens are enforced.
