[HISTORY: Adopted by the Board of Commissioners of the City
of Bordentown 4-10-2017 by Ord.
No. 2017-09. Amendments noted where applicable.]
A.
Short title. This chapter shall be known, and may be referred to,
by the short title of the "Hotel Use and Occupancy Tax of the City
of Bordentown," and may be cited as such.
B.
Authority. This chapter is enacted pursuant to the authority granted
by N.J.S.A. 40:48F-1, Hotel, motel tax authorized, certain.
A.
Bordentown City does hereby impose a tax, at a uniform percentage rate of 3% on charges of rent for every overnight occupancy on a room or rooms in a hotel, motel, or other short-term overnight rental establishment subject to taxation pursuant to subsection (d) of section 3 of P.L. 1966, c.30 (N.J.S.A. 54:32B-3).
B.
A tax imposed under this chapter shall be in addition to any other
tax or fee imposed pursuant to statute or local ordinance or resolution
by the City.
C.
Any unpaid taxes under this chapter shall be subject to interest
at a rate of 5% per annum.
D.
For purposes of this chapter, the word "hotel" shall include hotels,
motels, boardinghouses, bed-and-breakfasts, and any home sharing short-term
rentals booked using online services.
A.
A copy of this chapter shall be transmitted upon adoption or amendment
to the State Treasurer, along with a list of the names and addresses
of all hotels located within the City. This chapter or any amendment
thereto shall take effect on the first day of the first full month
occurring 90 days after the date of transmittal to the State Treasurer.
B.
Bordentown City shall annually provide to the State Treasurer, no
later than January 1 of each year, a list of the names and addresses
of all hotels located in the City, as well as the name and address
of any hotel that commences operation after January 1 of any year.
The hotel use and occupancy tax shall be administered in conformance
with N.J.S.A. 40:48F-1 as follows:
A.
All taxes imposed by this chapter shall be paid by the guest, occupant,
or customer renting a room or other short-term rental space;
B.
A vendor, host, or hotel establishment (hereinafter "vendor") shall
not assume or absorb any tax imposed by this chapter;
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 purchaser, customer,
guest, or occupant, 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 the representation or advertisement continues shall be
deemed a separate offense; and
E.
Any violation of this chapter shall be subject to the penalties provided for in § 1-1 of this Code. Each violation of a provision of this chapter shall be considered a separate offense, and a separate offense shall be deemed committed on each day during which or on which a violation occurs or continues.
A.
A tax imposed pursuant to this chapter shall be known as the "municipal
occupancy tax," and shall be collected on behalf of the municipality
by the person or entity collecting the rent from the customer, occupant,
or guest.
B.
The state occupancy fee and the municipal occupancy tax are imposed
directly on the customer, guest, or occupant, and must be separately
stated on any bill, invoice, or other document given to the customer,
guest, or occupant. The state occupancy fee should be referred to
as the "New Jersey State Occupancy Fee."
C.
Each vendor, person, host, or entity required to collect a tax imposed
by this chapter shall be personally liable for the tax imposed, collected,
or required to be collected hereunder. Any such vendor, person, or
entity shall have the same right in respect to collecting the tax
from a customer or guest as if the tax were a part of the rent and
payable at the same time; provided, however, that the chief fiscal
officer of the municipality shall be joined as a party in any action
or proceeding brought to collect the tax.
A.
A person required to collect a tax imposed pursuant to the provisions
of this chapter shall, on or before the dates required pursuant to
section 17 of P.L. 1966, c.30 (N.J.S.A. 54:32B-17), forward to the
Director of the Division of Taxation in the New Jersey Department
of the Treasury (hereinafter the "Director"), the tax collected in
the preceding month and make and file a return for the preceding month
with the Director on any form and containing any information as the
Director shall prescribe as necessary to determine liability for the
tax in the preceding month during which the person was required to
collect the tax.
B.
The monthly return (HM-100) will be sent to the vendor or facility,
along with filing and payment instructions.
C.
The Director may permit or require returns to be made covering other
periods and upon any dates as the Director may specify. In addition,
the Director may require payments of tax liability at any intervals
and based upon any classifications as the director may designate.
In prescribing any other periods to be covered by the return or intervals
or classifications for payment of tax liability, the Director may
take into account the dollar volume of tax involved as well as the
need for ensuring the prompt and orderly collection of the tax imposed.
D.
The Director may require amended returns to be filed within 20 days
after notice and to contain the information specified in the notice.
A.
The Director shall collect and administer any tax imposed pursuant
to the provisions of N.J.S.A. 40:48F-1. In carrying out the provisions
of this section, the Director shall have all the powers granted in
N.J.S.A. 54:32B-1 et seq.
B.
The Director shall determine and certify to the State Treasurer on
a quarterly or more frequent basis, as prescribed by the State Treasurer,
the amount of revenues collected for the City pursuant to N.J.S.A.
40:48F-1 and this chapter of the City of Bordentown Code.
C.
The State Treasurer, upon the certification of the Director and upon the warrant of the State Comptroller, shall pay and distribute to the City on a quarterly or more frequent basis, as prescribed by the State Treasurer, the amount of revenues determined and certified under Subsection B of this section. The State Treasurer shall include within each distribution of tax revenue a list of all of the hotels in the municipality that submitted municipal occupancy tax revenue to the state.
A.
The State Treasurer shall annually provide to the municipality written
notification of nonpayment by a hotel of taxes required to be paid
under this chapter. The written notification required shall also authorize
the municipality to act as the collection agent for the outstanding
balance of taxes due and owing to it in place of the State Treasurer.
B.
In the event that the tax imposed under this chapter is not paid
as and when due by a hotel, host, or vendor, the unpaid balance, and
any interest accruing thereon, shall be a lien on the parcel of real
property comprising the hotel in the same manner as all other unpaid
municipal taxes, fees, or other charges. The lien shall be superior
and paramount to the interest in such parcel of any owner, lessee,
tenant, mortgagee, or other person, except the lien of municipal taxes,
and shall be on a parity with and deemed equal to the municipal lien
on the parcel for unpaid property taxes due and owing in the same
year.
C.
The municipality shall file in the office of its tax collector a
statement showing the amount and due date of the unpaid balance and
identifying the lot and block number of the parcel of real property
that comprises the delinquent hotel. The lien shall be enforced as
a municipal lien in the same manner as all other municipal liens are
enforced.
The provisions of this chapter shall be subject to any rules
or regulations that may be adopted by the State Treasurer.
