[Ord. No. 2219-03 § 1]
The purpose of this Chapter is to implement the provisions of
P.L. 2003, c. 114, which authorize 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 N.J.S.A. 54:32B-3(d) which 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. 2219-03 § 1]
A hotel room occupancy tax is hereby established in the Township
which shall be fixed at a uniform percentage rate of one (1%) percent
on charges of rent for every occupancy of a hotel room in the Township
of Millburn 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 Township of Millburn 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(d).
The hotel room occupancy tax hereby imposed 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. 2219-03 § 1]
In accordance with the requirements of N.J.S.A. 40:48F-2.
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.
[Ord. No. 2219-03 § 1]
The tax imposed by this Chapter shall be collected on behalf
of the Township by the person collecting the rent from the hotel 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, however, that the Chief
Financial Officer of the Township shall be joined as a party in any
action or proceeding brought to collect the tax.
