[Adopted 12-15-2003 by Ord. No. 2003-2750 (Ch. 152 of the 1996 Township
Code)]
The purpose of this chapter is 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 from the effective
date of the ordinance through June 30, 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(d), 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 municipal hotel and motel room
occupancy tax in the Township of Middletown, 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 Middletown on or after
the effective date of this article through June 30, 2004, and 3%
on charges of rent for every occupancy of a hotel or motel room in
the Township of Middletown commencing on July 1, 2004 and thereafter,
of a room or rooms in a hotel subject to taxation pursuant to N.J.S.A.
54:32B-3(d) (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 N.J.S.A. 54:32B-9(a).
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.
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.
A copy of this article shall be transmitted to the State Treasurer
and to each hotel or motel located within the Township of Middletown.
