[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.
