[Adopted 8-20-2003 by Ord. No. 22-03 (Ch. 84 of the 1969
Code)]
It is the purpose of this article to implement the provisions
of P.L. 2003, c. 114, which authorizes the governing body of a municipality
to adopt an ordinance imposing a tax at a uniform percentage rate
not to exceed 1% on charges of rent for every occupancy on or after
July 1, 2003, but before July 1, 2004, and 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 Morris which shall be fixed at a uniform percentage
rate of 1% on charges of rent for every occupancy of a hotel or motel
room in the Township of Morris on or after July 1, 2003, but before
July 1, 2004, and 3% on charges of rent for every occupancy of a hotel
or motel room in the Township of Morris 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 $250
for each offense.
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.
[Adopted 7-20-2022 by Ord. No. 19-22]
As used in this article, the following terms shall have the
meanings indicated:
APPLICATION
The information required to be submitted by a veteran or
the veteran's surviving spouse seeking a property tax exemption
and conforming to the requirements of N.J.S.A. 54:4-3.31.
PROPERTY
The real property and the improvements subject to an exemption.
TOWNSHIP
The Township of Morris, in the County of Morris, State of
New Jersey.
The Township shall provide for tax exemptions as set forth in
N.J.S.A. 54:4-3.30.
For a veteran, or his or her surviving spouse or domestic partner,
entitled to exemption under N.J.S.A. 54:4-3.30, after a formal written
request for a retroactive refund of property taxes as set forth in
N.J.S.A. 54:4-3.31, submitted to the Tax Assessor with all required
documentation from the United States Veterans Administration, the
Township Council, by appropriate resolution, shall return to the veteran
or the veteran's surviving spouse all property tax payments made
since the date the application is filed with the Tax Assessor. Retroactive
refunds shall not be granted for property taxes paid prior to the
United States Veterans Administration's date of determination
of total disability and shall be limited to the date the application
was received by the Township.