[Ord. No. 03-20 § I]
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 1% on charges of rent for every occupancy on or after
July 1, 2003 but before July 1, 2004, and not to exceed 3% on charges
of rent for every occupancy 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 government entity upon occupancy of a hotel room.
[Ord. No. 03-20 § I]
There is hereby established a Hotel and Motel Room Occupancy
Tax in the Borough of Elmwood Park which shall be fixed at a uniform
percentage rate of 1% on charges of rent for every occupancy of a
hotel or motel in the Borough of Elmwood Park, on or after July 1,
2003, but before July 1, 2004, and 3% on charges of rent for every
occupancy of a hotel or motel room in the Borough of Elmwood Park
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. 03-20 § I]
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 government entity upon the occupancy of a hotel
room.
[Ord. No. 03-20 § I]
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 consume 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. The penalty for violation of the foregoing provisions shall be a
fine not exceeding $1,250 and a period of community service for a
period not exceeding 90 days, or any combination thereof, for each
offense.
[Ord. No. 03-20 § I]
The tax imposed by this chapter shall be collected on behalf
of the Borough 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 Borough shall be joined as a party
in any action or proceeding brought to collect the tax.