It is the purpose of this chapter to implement the provisions
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 one percent on charges of rent for every occupancy on
or after July 1, 2003, but before July 1, 2004, and not to exceed
three percent on 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.
There is hereby established a hotel and motel room occupancy
tax in the Township of Roxbury which shall be fixed at a uniform percentage
rate of one percent on charges of rent for every occupancy of a hotel
or motel room in the Township of Roxbury on or after July 1, 2003,
but before July 1, 2004, and three percent on charges of rent for
every occupancy of a hotel or motel room in the Township of Roxbury
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, 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.
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, 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. Any person, firm or corporation who shall violate or fail to comply
with any provision of this chapter shall, if convicted, be subject
to a fine of not more than one thousand two hundred fifty ($1,250.00)
dollars or imprisonment for any term not exceeding ninety (90) days
or by a period of community service not exceeding ninety (90) days
or any combination of the above.
The tax imposed by this chapter shall be collected on behalf
of the Township of Roxbury 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 township shall be joined as
a party in any action or proceeding brought to collect the tax.