[Adopted 10-20-2003 by Ord. No. 404-11]
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.[1]
[1]
Editor's Note: Amended at time of adoption of Code (see Ch. 1, General Provisions, Art. I).
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.