[HISTORY: Adopted by the Mayor and Council of the Borough of Buena as indicated in article histories. Amendments noted where applicable.]
[Adopted 4-26-2004 by Ord. No. 511]
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. 30 (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.
Editor's Note: See N.J.S.A. 54:32D-1 et seq.
There is hereby established a hotel and motel room occupancy tax in the Borough of Buena 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 Borough of Buena 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 Borough of Buena on or after July 1, 2004, of a room or rooms in a hotel subject to taxation pursuant to Subsection (d) 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.
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:
All taxes imposed by this article shall be paid by the purchaser.
A vendor shall not assume or absorb any tax imposed by this article.
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.
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.
The tax imposed by this article 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 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 Borough shall be joined as a party in any action or proceeding brought to collect the tax.
[Adopted 5-28-2019 by Ord. No. 679]
As used in this section, the following terms shall have the meanings indicated:
- A. "Mobile home park" means a parcel of land or two or more contiguous parcels of land, containing no fewer than 10 sites for the installation of manufactured homes, where the sites are under common ownership and control, other than as a cooperative, for the purpose of leasing each site to the owner of a manufactured home for the installation thereof where the owner or owners provide services, which are provided by the municipality in which the park is located for property owners outside the park, which services may include but shall not be limited to:
- B. A parcel, or any contiguous parcels, of land which contain, on the effective date of this article, no fewer than three sites equipped for the installation of manufactured homes, and which otherwise conform to the provisions of this subsection, shall qualify as a mobile home park for the purposes of this article.
- MOBILE HOME
- A unit of housing which;
- MANUFACTURED HOME
- A unit of housing which:
- A. Consists of one or more transportable sections which are substantially constructed off site and, if more than on section, are joined together on site; and
- B. Is built on a permanent chassis; and
- C. Is designed to be used, when connected to utilities, as a dwelling on a permanent or nonpermanent foundation; and
- D. Is manufactured in accordance with the standards promulgated for a manufactured home by the Secretary pursuant to the "National Manufactured Housing Construction and Safety Standards Act of 1974," Pub.L. 93-383 (42 U.S.C. § 5401 et seq.) and the standards promulgated for a manufactured or mobile home by the Commissioner pursuant to the "State Uniform Construction Code Act," P.L. 1975, Section 217 (N.J.S.A. 52:27D-119 et seq.).; and
- E. Any unit of housing manufactured before the effective date of the standards promulgated by the secretary or, as appropriate by the Commissioner but which otherwise meets the criteria set forth in this subsection.
- MUNICIPAL SERVICE FEE
- A fee on manufactured homes installed in a mobile home park for the purpose of reasonable payment for services rendered to the owners of the manufactured homes by the municipality or any other local taxing authority established pursuant to an ordinance of the municipal governing body, and for the reimbursement of the municipality for payments made thereby to the school district in which the mobile home park is located for educational costs occasioned by pupils residing in that park.
- Includes corporations, companies, associations, societies, firms, partnerships and joint stock companies as well as individuals.
It shall be unlawful for any person to maintain or operate, within the limits of the Borough of Buena, any mobile home park unless such person shall first obtain a license. All mobile home parks in existence upon the effective date of this chapter shall, within 90 days thereafter, or such additional time as may be allowed by the governing body of the Borough of Buena, obtain such license.
Any mobile home park must apply for a license within 90 days from the date of granting of a certificate of occupancy.
The annual license fee for each mobile home park shall be $250, and said license fee shall cover the period from January 1 to December 31 of each year. An application fee of $50 shall be paid with each application for the annual license. The application and the application fee shall be due no later than January 15 of each calendar year. Any application fee not paid by this time shall be subject to an interest charge at the lawful rate for the period of the delinquency.
From the effective date of this section, the annual license fee shall be prorated.
Each application for a mobile home park license shall be filed with and issued by the Mayor and Council. Applications shall be in writing, signed by the applicant, and shall contain the following:
The name and address of the applicant and the name of the owner in fee of the tract, if the fee is vested in some person other than the applicant.
In the event that title to the tract for which application for a mobile park license is made is vested in some person other than the applicant, then a duly verified statement by that person that the applicant is authorized by him/her to construct or maintain the mobile home park and make the application is required.
The location and legal description of the mobile home park and the Tax Map block and lot numbers.
A complete plan of the park showing the following either existing or as proposed:
The extent and area used for mobile home park purposes.
Roadways, driveways and drainage.
Location of mobile home spaces.
Location and number of sanitary conveniences, including toilets, washrooms, laundries and utility rooms and any ameneties.
Method and plan of sewage disposal.
Method and plan of garbage and recyclable removal.
Plan of water supply.
Plan of electrical lighting of mobile homes and the mobile home park, including the roadways and driveways.
Plan and specifications of all buildings and other improvements constructed or to be constructed within the mobile home park.
Such further information as may be requested by the Mayor and Council to enable it to determine if the proposed park will comply with all legal requirements.
The application and all accompanying plans and specifications shall be filed in triplicate. The Department of Health, Borough Engineer and the Mayor and Council shall investigate the applicant and inspect the proposed plans and specifications. If the proposed mobile home park will be in compliance with all provisions of this section and all other applicable ordinances or statutes, the Mayor and Council shall approve the application by resolution and issue the license upon approval of the New Jersey Department of Health and any other state agencies.
Licenses issued under the terms of this chapter convey no right to erect any building, to do any plumbing work or to do any electrical work or any other kind of work ordinarily requiring governmental, municipal or other permits.
No more than three licenses for mobile home parks shall be issued and outstanding at any one time, it being hereby determined by the Mayor and Borough Council that an excess of three mobile home parks would be detrimental to the welfare of the citizens of the Borough of Buena.
Every mobile home park and every building located on any mobile home park and every mobile home, whether located in a mobile home park or for which a temporary permit has been issued by the Borough, shall at all times be subject to examination and inspection within reasonable hours by any officer or agent of the Borough making the inspection in the regular course of his or her duties and responsibilities.
Every holder of a license to maintain or operate a mobile home park shall establish and maintain a park registry which shall list in numerical sequence each mobile home occupying a space and the name of the owner of the mobile home, and if the owner of the mobile home is not the occupant thereof, the name of the lessee of each mobile home. The park registry shall be kept in an office located in the mobile home park, and it shall be kept current at all times and shall be available at all reasonable hours for inspection by the proper officials of the Borough of Buena.
No existing mobile home park in the Borough of Buena shall hereinafter in any way expand the perimeter of said mobile home park, nor shall it add any additional mobile home spaces, nor shall it permit the occupancy of any mobile home spaces beyond the number of mobile homes presently located in said mobile home park, except in strict compliance with this article. Any addition of mobile home spaces or of mobile homes to existing spaces in any existing mobile home park shall be construed as an alteration or expansion for which application must be made.
The following shall apply to the annual municipal service fee of the Borough of Buena pursuant to N.J.S.A. 54:4-1.6:
An annual service fee shall be imposed on all mobile homes installed in a mobile home park within the boundaries of the Borough of Buena. In setting this fee, the governing body shall take into account the extent to which the taxes are assessed and levied against the land improvements thereto, which together constitute the mobile home park on which the homes are installed, to defray the cost of services provided or paid for by the Borough or provided by any other appropriate taxing authority for lessees of sites in the park. The fee shall be prorated in order to account for vacancies in the park.
The annual municipal service fee shall be collected from each owner of a mobile home on a monthly basis by the owner of the mobile home park in which the home is located. The park owner shall issue a receipt to the homeowner upon each collection.
The amount of the annual service fee, based on consideration of the factors set forth in N.J.S.A. 54: 4-1.6, shall be allocated among owners of mobile homes in all mobile home parks, and is set at $20 per month per each mobile or manufactured home, regardless of how long during said month a mobile home space has been occupied.
Payment of the monthly fee shall be made by the park owner to the Tax Collector of the Borough on a quarterly basis. In addition to the quarterly payment, the park owner shall transmit therewith a copy of each receipt issued upon collection of each monthly fee. Said monthly fee shall be payable to the Tax Collector of the Borough on February 1 for the first quarter, May 1 for the second quarter, August 1 for the third quarter and November 1 for the fourth quarter. A resolution may be adopted at the beginning of each calendar year by the governing body of the Borough allowing for a grace period of up to 10 days following the date upon which the same became payable and due. An official of the Borough, as designated by the Mayor, shall upon the request of the Borough Council furnish the Borough Council with the report of the number of trailer spaces occupied in said park.
Any amounts due which are not paid within the time required shall bear interest thereon at a lawful rate covering the period of delinquency. The individual owner shall bear the burden of paying the late payment interest charge for failure to pay the municipal service fee when due and payable, and the park owner shall be charged for failure to transmit fees actually collected when so required.
Pursuant to N.J.S.A. 54:4-1.6(d), the respective portion of a municipal service fee allocated to the owner of a mobile home shall be deemed rent for eviction purposes.