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 (sales tax).
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.