It is the purpose of this article to implement the provision
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 3% on charges of rent for every occupancy of a room
or rooms in a hotel subject to taxation pursuant to Subsection (d)
of § 3 of P.L. 1966, c. 30 (N.J.S.A. 54:32B-3) which 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.
A copy of this article shall be transmitted upon adoption or
amendment to the State Treasurer, along with a list of the names and
addresses of all hotels and motels located within the municipality.
This article or any amendment thereof shall take effect on the first
day of the first full month occurring 90 days after the date of transmittal
to the State Treasurer. The City shall provide annually, no later
than January 1 of each year, a list of names and addresses of all
of the hotels and motels located in the City, which shall be updated
as any new hotel or motel commences operation after January 1 of any
year.
There is hereby established a hotel and motel room occupancy
tax in the City of Camden which shall be fixed at a uniform percentage
rate of 3% on charges of rent for every occupancy of a room in the
City of Camden in a hotel or motel subject to taxation pursuant to
Subsection (d) of § 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. Any unpaid taxes pursuant to this article shall be subject to
interest at the rate of 5% per annum.
The terms used in this article, including but not limited to
"hotel," "occupancy" and "room," shall be defined in N.J.S.A. 54:32B-2.
The hotel and motel room occupancy tax authorized herein shall
not be imposed on the rent for an occupancy if the purchaser, user
or consumer is an entity exempt from the tax imposed on an occupancy
under the Sales and Use Tax Act pursuant to Subsection (a) of § 9
of P.L. 1966, c. 30 (N.J.S.A. 54:32B-9).
The hotel and motel room occupancy tax shall be administered
in conformance with the requirements of P.L. 2003, c. 114:
A. All taxes imposed by this article shall be paid by the purchaser.
B. A hotel or motel 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 tax will be assumed or absorbed by the vendor, that the tax
will not be separately charged and stated to the customer, 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 that the representation or advertisement continues shall
be deemed a separate offense.
E. The penalty for violation of the foregoing provisions shall be up
to $1,500 for each offense.
The tax imposed by this article shall be collected on behalf
of the City by the person collecting the rent from the hotel or motel
customer. Each person required to collect the tax herein imposed shall
be personally liable for the tax imposed, collected or required to
be collected hereunder. Any such person shall have the same right
in respect to collecting the tax from a customer as if the tax were
a part of the rent and payable at the same time, provided that the
Chief Financial Officer of the City shall be joined as a party in
any action or proceeding brought to collect the tax.
The City Clerk shall have this article published once, not less
than 10 days instead of one week prior to the second reading.
Any portion of this article not herein amended and supplemented
shall remain in full force and effect.
All ordinances or parts of ordinances inconsistent with the
provisions of this article are hereby repealed as to such inconsistencies
only.