[HISTORY: Adopted by the Township Council of the Township of Clark as indicated in article histories. Amendments noted where applicable.]
[Adopted 9-15-2003 by Ord. No. 03-24 (Ch. XXV of the 2002 Revised General Ordinances); amended in its entirety at time of adoption of Code (see Ch. 1, General Provisions, Art. I)]
A tax (hereinafter "hotel tax"), at the rate and in the manner set forth in this article, is hereby imposed on charges of rent for every occupancy of a room or rooms in a hotel located in the Township and subject to taxation pursuant to Subsection (d) of N.J.S.A. 54:32B-3, the New Jersey State Sales Tax, as said statute may be amended from time to time.
The following terms, when used in this article, shall have the same meanings as those terms are defined in N.J.S.A. 54:32B-2, as said statute may be amended from time to time: "hotel," "occupancy," "occupant," "person," "room" and "vendor."
The phrases "person required to collect the rent" and "person required to collect the hotel tax," as used in this article, shall have the same meaning as the phrase "persons required to collect tax," as defined in N.J.S.A. 54:32B-2, as said statute may be amended from time to time.
Beginning on the effective date of this article, the hotel tax shall be 3% on charges of rent for every occupancy.
The hotel tax shall be in addition to any other tax or fee imposed pursuant to federal, state or local law or regulation upon the occupancy of a hotel room located in the Township.
The hotel tax shall be paid by the occupant, and a vendor shall not assume or absorb any tax imposed herein.
A vendor shall not in any manner advertise or hold out to any person or the public in general, in any manner, directly or indirectly, that the hotel tax will be assumed or absorbed by the vendor, that the hotel tax will not be separately charged and stated to the occupant, or that the hotel tax will be refunded to the occupant.
Each assumption or absorption by a vendor of the hotel tax 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 tax shall be collected on the Township's behalf by the person collecting the rent from the hotel occupant.
Any person required to collect the rent from the hotel occupant shall have the same right in respect to collecting the tax from the occupant as if the tax were part of the rent and payable at the same time; provided, however, that the Township Chief Financial Officer shall be joined as a party in any action or proceeding brought to collect the hotel tax.
Each person required to collect the rent from the hotel occupant shall be personally liable for the hotel tax imposed, collected or required to be collected as set forth in this article.
Every person required to collect the hotel tax shall, on or before the 28th day of each month, forward to the Director of the Division of Taxation in the New Jersey Department of the Treasury ("Director") the hotel tax collected in the preceding month and make and file a return for the preceding month with the Director.
The return shall be filed on such form and contain such information as the Director shall prescribe as necessary. The Director may permit or require returns to be made covering other periods and upon any dates as the Director may specify. Additionally, the Director may require payments of tax liability at any intervals and based upon any classifications as the Director may designate.
The hotel tax shall be administered and distributed solely in accordance with the requirements set forth at N.J.S.A. 40:48F-5, as said statute may be amended from time to time. Upon the Director's certification of the amount of revenues collected in the Township on a quarterly basis and upon the warrant to the New Jersey State Comptroller, the hotel tax is paid and distributed to the Township.