[Ord. No. 47-71 § 1]
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 (1%) percent on charges of rent for every occupancy
on or after July 1, 2003, but before July 1, 2004, and not to exceed
three (3%) 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.
[Ord. No. 47-71 § 1]
There is hereby established a Hotel and Motel Room Occupancy
Tax in the City of Linden which shall be fixed at a uniform percentage
rate of one (1%) percent on charges of rent for every occupancy of
a hotel or motel room in the City of Linden on or after July 1, 2003,
but before July 1, 2004, and three (3%) percent on charges of rent
for every occupancy of a hotel or motel room in the City of Linden
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).
[Ord. No. 47-71 § 1]
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.
[C.54:32B-9; Ord. No. 47-71 § 1]
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 section
9 of P.L. 1966, c. 30
[Ord. No. 47-71 § 1]
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 who violates any provision of this chapter shall, upon
conviction thereof, be subject to a fine not to exceed one thousand
two hundred fifty ($1,250.00) dollars or by imprisonment for a term
not to exceed ninety (90) days, or both. Each day or part thereof
during which any violation of this section occurs to continue shall
constitute a separate offense for purposes hereof.
[Ord. No. 47-71 § 1]
The tax imposed by this chapter shall be collected on behalf
of the City of Linden 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 of Linden shall be joined
as a party in any action or proceeding brought to collect the tax.
[Ord. No. 47-71 § 2]
A copy of this chapter shall be transmitted to the State Treasurer
and to each hotel or motel located within the City of Linden.
