Township of Hamilton, NJ
Mercer County
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Table of Contents
Table of Contents
[HISTORY: Adopted by the Township Council of the Township of Hamilton as indicated in article histories. Amendments noted where applicable.]
[Adopted 7-5-2007 by Ord. No. 07-019 (Ch. 65 of the 1994 Code of Ordinances)]
[1]
Editor’s Note: Former Article I, Tax Exemption and Abatement Program for Residential Improvements, adopted 1-15-2002 by Ord. No. 02-003 (Ch. 110, Art. I of the 1994 Code of Ordinances), was repealed 3-20-2018 by Ord. No. 18-012. This ordinance also redesignated former Article II as Article I and former §§ 449-11 through 449-15 as §§ 449-1 through 449-5, respectively.
It is the purpose of this article to implement the provisions of N.J.S.A. 40:48F-1 et seq., which authorizes a municipality to impose a tax for every occupancy of a room in a hotel located within the municipality.
A. 
There shall be a hotel room occupancy tax in the Township, which shall be fixed at a uniform rate of 3% on charges of rent for every occupancy of a hotel in the Township occurring in a hotel subject to taxation pursuant to the Sales and Use Tax Act, N.J.S.A. 54:32B-1 et seq.
B. 
The hotel 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 provisions of N.J.S.A. 40:48F-1 et seq.:
A. 
All taxes imposed by this article shall be paid by the purchaser or guest renting a hotel room.
B. 
A hotel establishment (hereinafter "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 occupancy tax will be assumed or absorbed by the vendor, that the occupancy tax will not be separately charged and taxed to the customer, or that the occupancy tax will be refunded to the purchaser or guest.
A. 
Each assumption or absorption by a vendor of the occupancy tax as described in § 449-3 shall be deemed a separate offense, and each representation or advertisement of such an assumption or absorption by a vendor shall be deemed a separate offense for each day that representation or advertisement continues.
[Amended 3-20-2018 by Ord. No. 18-012]
B. 
Any violation of this article shall be subject to the penalties set forth in Chapter 1, General Provisions, § 1-2, Violations; penalties, of the Code of the Township of Hamilton, as same may be amended.
The tax provisions of this article shall take effect on the first day of the first full month occurring 90 days after the date of transmittal of this article to the New Jersey State Treasurer.