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 or motel 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 Borough of Lodi, which shall be fixed at a uniform percentage
rate of 1% on charges of rent for every occupancy of a hotel or motel
room in the Borough of Lodi on or after July 1, 2003, but before July
1, 2004, and 3% on charges for every occupancy of a hotel or motel
room in the Borough of Lodi on or after July 1, 2004, in a hotel or
motel 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.
In accordance with the requirement 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, 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 a
fine not exceeding $2,000, imprisonment for a period not exceeding
90 days and/or a period of community service not exceeding 90 days.
A copy of this article shall be transmitted to the State Treasurer
and to each hotel or motel located within the municipality.
This article shall take effect upon passage and publication
pursuant to law. The tax provisions of this article shall take effect
on the first day of the first full month occurring 30 days after the
transmittal to the State Treasurer. Notice of adoption shall be published
as provided by law.