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).
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.