[Adopted 12-9-2003 by Ord. No. 2003-6]
It is the purpose of this article to implement the provisions
of P.L. 2003, c. 114 (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 Township of Willingboro 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 Township of Willingboro 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. 30, 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.
Unpaid taxes under this article shall be subject to interest
at the maximum rate allowed by law.
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
under the "Sales and Use Tax Act" 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 (N.J.S.A.
40:48F-1 et seq.):
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.
Any person or persons violating any of the provisions of this
article shall, upon conviction thereof, be subject to one or more
of the following: a fine not exceeding $2,000, a term of imprisonment
not exceeding 90 days, or a period of community service not exceeding
90 days.
The tax imposed by this article shall be collected on behalf
of the Township 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 Township 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 Township of Willingboro.
This article shall take effect immediately upon final passage.
The tax provisions of this article shall take effect on the first
day of the first full month occurring 30 days after the date of transmittal
to the State Treasurer. Notice of adoption shall be published as provided
by law.
