It is the purpose of this legislation to implement the provisions
of P.L. 2003, c. 114, now codified at 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 on or after July 1, 2004, 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.
There is hereby established a hotel and motel room occupancy
tax in the City of Hoboken, 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 City of Hoboken on or after July 1, 2004, 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 (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 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, 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 $1,250, a term of imprisonment not exceeding 90
days or a period of community service for a period not exceeding 90
days, or any combination thereof, for each offense.
The tax imposed by this article shall be collected on behalf
of the City 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 City shall be joined as a party in
any action or proceeding brought to collect the tax.
A copy of this article shall be transmitted to the State Treasurer
and to each hotel or motel located within the City of Hoboken.