Township of Irvington, NJ
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2024-02-26
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Part II: General Legislation
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Chapter 577 Taxation
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Article II Hotel and Motel Occupancy Tax
- Part I: Administrative Legislation
- Ch 1 General Provisions
- Ch 7 Administration
- Ch 13 Attendance at Meetings
- Ch 18 Audit Reports and Expense
- Ch 22 Commissions, Committees, Councils and Other Agencies
- Ch 24 (Reserved)
- Ch 26 Court, Municipal
- Ch 32 Defense and Indemnification
- Ch 37 Employment Applications
- Ch 49 First Source Employment Linkage Program
- Ch 91 Political Fund-Raising
- Ch 96 Portrait Photographs
- Ch 100 Purchasing
- Ch 105 Residency Requirements
- Ch 110 Salaries and Compensation
- Ch 114 Sexual Harassment
- Ch 120 Township-Owned Property
- Ch 122 Township-Owned Vehicles
- Ch 128 Urban Enterprise Zone
- Part II: General Legislation
- Ch 140 Abandoned Property
- Ch 149 Air Pollution
- Ch 154 Alarm Systems
- Ch 158 Alcoholic Beverages
- Ch 163 Amusement Games in Amusement Parks
- Ch 167 Animals
- Ch 174 Barbershops
- Ch 180 Beauty Products, Hair Braiding and Nail Salons
- Ch 192 Bowling Alleys
- Ch 200 Buildings, Moving or Demolition of
- Ch 222 Claims Against Township
- Ch 229 Coin-Operated Machines and Vending Machines
- Ch 234 Condominium and Cooperative Conversions
- Ch 240 Construction Code, Uniform
- Ch 245 Contractors, Licensing of
- Ch 249 Curfew
- Ch 253 Dances and Dance Halls
- Ch 255 Day-Care Facilities
- Ch 266 Drug-Free Zones
- Ch 277 Employer Regulations
- Ch 282 Escrow Fees for Redevelopment and Foreclosure Matters
- Ch 290 Fees and Licenses
- Ch 294 Fences
- Ch 299 Filming
- Ch 304 Firearms and Weapons
- Ch 307 Fire Prevention
- Ch 313 Flood Damage Prevention
- Ch 318 Florists
- Ch 324 Food Establishments
- Ch 331 Games of Chance
- Ch 336 Golf Courses, Miniature
- Ch 342 Graffiti
- Ch 355 Housing Standards
- Ch 360 Junk Dealers
- Ch 365 Land Use Procedures
- Ch 369 Laundromats
- Ch 374 Library Rules
- Ch 380 Littering
- Ch 390 Murals and Public Art
- Ch 397 Noise
- Ch 402 Nuisances, Public Health
- Ch 409 Obscene Materials
- Ch 413 Outdoor Dining
- Ch 415 Parades
- Ch 419 Parental Responsibility
- Ch 428 Parks and Recreation
- Ch 439 Peace and Good Order
- Ch 443 Peddling and Soliciting
- Ch 449 Pest Control
- Ch 455 Poolrooms and Billiard Rooms
- Ch 460 Property Maintenance
- Ch 462 Records
- Ch 464 Registration of Commercial and Multifamily Properties
- Ch 467 Rental Property
- Ch 472 Rent Control
- Ch 478 Sales
- Ch 483 Sanitary Sewer Laterals
- Ch 491 Secondhand Dealers
- Ch 499 Sewers and Sewage Disposal
- Ch 508 Shopping Carts
- Ch 510 Short-Term Rentals
- Ch 513 Signs and Billboards
- Ch 524 Smoking
- Ch 535 Solid Waste and Recycling
- Ch 544 Special Improvement Districts
- Ch 550 Stormwater Management
- Ch 555 Streets and Sidewalks
- Ch 560 Subdivision and Site Plan Review
- Ch 566 Sunday Construction
- Ch 571 Swimming Pools
- Ch 577 Taxation
- Ch 577 Art II Hotel and Motel Occupancy Tax
- § 577-5 Purpose.
- § 577-6 Tax established.
- § 577-7 Tax in addition to other taxes and fees.
- § 577-8 Payment of taxes.
- Ch 582 Taxicabs
- Ch 586 Tax Liens
- Ch 593 Theaters, Motion-Picture
- Ch 598 Tobacco Products, Sale of
- Ch 604 Towing
- Ch 610 Trees
- Ch 620 Vehicles and Traffic
- Ch 632 Video Stores
- Ch 639 Water
- Ch 650 Zoning
- Appendix
- Ch A670 Cable Television and Communications System
- Ch A675 Communications Facilities Franchises
- Derivation Table
- Ch DT Derivation Table
- Disposition List
- Ch DL Disposition List
[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.
