Questions about eCode360? Municipal users Join us daily between 12pm and 1pm EDT to get answers and other tips!
Borough of Little Ferry, NJ
Bergen County
By using eCode360 you agree to be legally bound by the Terms of Use. If you do not agree to the Terms of Use, please do not use eCode360.
[Ord. No. 1116-23-03 § 1]
It is the purpose of this section to implement the provisions of P.L. 2003, c. 114, which authorizes the Governing Body 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 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. 1116-23-03 § 2]
There is hereby established a Hotel and Motel Room Occupancy Tax in the Borough of Little Ferry 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 Borough of Little Ferry 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 Borough of Little Ferry on or after July 1, 2004, of a room or rooms in a hotel subject to taxation pursuant to N.J.S.A. 54:2B-3 (sales tax).
[Ord. No. 1116-23-03 § 3]
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.
[Ord. No. 1116-23-03 § 4]
In accordance with the requirements of N.J.S.A. 54:32D-1 et seq.:
a. 
All taxes imposed by this section shall be paid by the purchaser.
b. 
A vendor shall not assume or absorb any tax imposed by this section.
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 two hundred fifty ($250.00) dollars for each offense.