It is the purpose of this chapter to implement the provisions of P.L. 2003, c.114, which authorizes the governing body of the Borough to adopt an ordinance imposing a tax at a uniform percentage rate not to exceed one percent on charges of rent for every occupancy on or after July 1, 2003, but before July 1, 2004, and not to exceed 3% on all 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. 40 (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.
[Amended 4-2-2019 by Ord. No. 2019-05; 10-15-2019 by Ord. No. 2019-16]
There is hereby established a hotel and motel room occupancy tax in the Borough of Point Pleasant Beach which shall be fixed at a uniform percentage rate of 3% on charges of rent for every occupancy of a hotel or motel room or rooms subject to taxation pursuant to Subsection (d) of Section 3 of P.L. 1966, c. 40, N.J.S.A. 54:32B-3 (Sales Tax).
a. 
It is the purpose of this § 28-2.1 to implement the provisions articulated under P.L. 2018, c. 49. Under this law, a municipality may establish a tax on transient accommodation occupancies, targeting, but not limited to, such accommodations conveyed by transient space marketplaces.
b. 
There is hereby established a transient accommodation occupancy tax in the Borough of Point Pleasant Beach, which shall be fixed at a uniform percentage rate of 3% on charges of rent for every occupancy of a transient accommodation obtained through a transient space marketplace, subject to taxation pursuant to P.L. 2018 c. 49. This tax shall not limit, abridge, or supplant any other tax lawfully assessed pursuant to the Federal Tax Code, or the laws of the State of New Jersey, and shall be in addition to any such tax.
[Amended 3-17-2020 by Ord. No. 2020-05]
c. 
Definitions. As used in this section, the following terms shall have the meanings indicated:
OBTAINED THROUGH A TRANSIENT SPACE MARKETPLACE
That payment for the accommodation is made through a means provided by the marketplace or travel agency, either directly or indirectly, regardless of which person or entity receives the payment, and where the contracting for the accommodation is made through the marketplace or travel agency.
TRANSIENT ACCOMMODATION
1. 
Is hereby defined in comport with P.L. 2018, c. 49, as a room, group of rooms, or other living or sleeping space for the lodging of occupants, including but not limited to residences or buildings used as residences, for any period less than 90 consecutive days, that is obtained through a transient space marketplace or is a professionally managed unit. This ordinance is adopted under the strength of P.L. 2018, c. 49, and the definition of "transient accommodation" shall be construed in accordance with that law.
2. 
"Transient accommodation" shall not be construed to mean: a room, group of rooms, or other living or sleeping space used as a place of assembly, or a hospital, nursing home, or other similar residential facility of a provider of services for the care, support, and treatment of individuals that is licensed by the state.
TRANSIENT SPACE MARKETPLACE
A marketplace or travel agency through which a person may offer transient accommodations to customers and through which customers may arrange for occupancies of transient accommodations. "Transient space marketplace" does not include a marketplace or travel agency that exclusively offers transient accommodations in the State owned by the owner of the marketplace or travel agency.
d. 
Collection.
1. 
This tax shall be collected on behalf of the municipality by the person collecting receipts, charges, or rent from the customer.
2. 
Each person required to collect a tax imposed by the ordinance 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, however, that the chief financial officer of the municipality shall be joined as a party in any action or proceeding brought to collect the tax.
3. 
Notwithstanding any other provision of law or administrative action to the contrary, transient space marketplaces shall be required to collect and pay on behalf of persons engaged in the business of providing transient accommodations located in this state the tax for transactions solely consummated through the transient space marketplace.
The hotel and motel room occupancy tax shall be in addition to any other tax or fee imposed pursuant to statute or Borough 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:
a. 
All taxes imposed by this chapter shall be paid by the purchaser.
b. 
A 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, 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 advertising continues shall be deemed a separate offense.
e. 
The penalty for violation of the foregoing provisions shall be up to an amount of $500 for each offense as imposed by the Municipal Court Judge of the Borough of Point Pleasant Beach.
The tax imposed by this chapter shall be collected on behalf of the Borough by the person collecting the rent from the hotel or motel customer. Each person required to collect a 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 and 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 Borough shall be joined as a party in any action or proceeding brought to collect the tax.
A copy of this chapter shall be transmitted to the State Treasurer and to each hotel and/or motel and other affected business entities within the Borough of Point Pleasant Beach.