[HISTORY: Adopted by the Mayor and Council of the Borough of Raritan as indicated in article histories. Amendments noted where applicable.]
[Adopted 5-25-2010 by Ord. No. 10-02]
Pursuant to the provisions of P.L. 2003, c. 114,[1] there is hereby established a hotel and motel room occupancy tax ("hotel tax") in the Borough of Raritan, which shall be fixed at the rate of 3% on charges of rent 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). The hotel 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.
[1]
Editor's Note: See N.J.S.A. 54:32D-1 et seq.
In accordance with the requirements of P.L. 2003, c. 114:
A. 
The hotel tax shall be paid by the purchaser.
B. 
A vendor shall not assume or absorb any part of the hotel tax.
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 hotel tax will be assumed or absorbed by the vendor, that the hotel tax will not be separately charged and stated to the customer, or that the hotel tax will be refunded to the customer.
D. 
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 that the representation or advertisement continues shall be deemed a separate offense.
The hotel tax shall be collected on behalf of the Borough by the person collecting the rent from the hotel or motel customer. Each person required to collect the hotel tax shall be personally liable for the tax imposed, collected, or required to be collected. Any such person shall have the same right in respect to collecting the hotel 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 Borough shall be joined as a party in any action or proceeding brought to collect the hotel tax.
Any person who shall cause, assist in, contribute to or permit a violation of this article shall be penalized upon conviction by a fine of not less than $100 and not more than $1,500 or imprisonment for not more than 90 days, or both. Each day during which any violation shall continue shall be deemed a separate offense.
This article shall take effect immediately upon final passage, except that 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.