Township of Irvington, NJ
Essex County
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Table of Contents
Table of Contents
[Adopted 9-9-2003 by Ord. No. MC 3236 (Ch. 182, Art. II, of the 1981 Revised Code)]
It is the purpose of this article to implement the provisions of P.L. 2003, c. 114,[1] 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 (sales tax).
[1]
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 Township of Irvington 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 Irvington 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 Irvington 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 (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, all taxes imposed by this article shall be paid by the purchaser.