[Adopted 7-5-2007 by Ord. No. 07-019 (Ch. 65 of the 1994
Code of Ordinances)]
It is the purpose of this article to implement the provisions
of N.J.S.A. 40:48F-1 et seq., which authorizes a municipality to impose
a tax for every occupancy of a room in a hotel located within the
municipality.
In accordance with the provisions of N.J.S.A. 40:48F-1 et seq.:
A. All taxes imposed by this article shall be paid by the purchaser
or guest renting a hotel room.
B. A hotel establishment (hereinafter "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 occupancy tax will be assumed or absorbed by the vendor,
that the occupancy tax will not be separately charged and taxed to
the customer, or that the occupancy tax will be refunded to the purchaser
or guest.
The tax provisions of this article shall take effect on the
first day of the first full month occurring 90 days after the date
of transmittal of this article to the New Jersey State Treasurer.
[Adopted 7-20-2021 by Ord. No. 21-035; amended in its entirety 12-21-2021 by Ord. No.
21-068]
It is the purpose of this article to implement the provisions of both N.J.S.A. 40:481-1 and 24:61-46 of the New Jersey Cannabis Regulatory, Enforcement Assistance, and Marketplace Modernization Act ("CREAMMA") which authorizes a municipality to impose cannabis transfer and user taxes. All terms herein shall be defined the same as defined in N.J.S.A. 24:61-33, Section 3 of CREAMMA and Chapter
153, Cannabis.
In accordance with the provisions of CREAMMA:
A. Every cannabis establishment required to collect the transfer and
user taxes imposed by this chapter shall be personally liable for
the transfer and user tax imposed, collected, or required by this
chapter and CREAMMA.
B. Any cannabis establishment collecting a transfer tax or user tax
shall have the same right with respect to collecting the tax from
another cannabis establishment or the consumer as if the tax was a
part of the sale and payable at the same time. With respect to nonpayment
of the transfer tax or user tax by the cannabis establishment or consumer,
as if the tax was part of the purchase price of the cannabis or cannabis
item and payable at the same time, provided that the CFO of the municipality
which imposes the transfer tax and user tax is joined as a party in
any action or proceeding brought to collect the transfer tax or user
tax.
C. No cannabis establishment required to collect the transfer and user
taxes imposed by this chapter shall advertise or hold out to any person
or to the public in general, in any manner, directly or indirectly,
that the transfer tax or user tax will not be separately charged and
stated to another cannabis establishment or the consumer or that the
transfer tax or user tax will be refunded to the cannabis establishment
or the consumer.