[Ord. No. 13-2003 A]
It is the purpose of this Article to implement the provisions
of N.J.S.A. 40:48E-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 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 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.