[Ord. #03-11]
The purpose of this Chapter is 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 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. #03-11; Ord. #03-11A-04-08]
a. There is hereby established a Hotel and Motel Room Occupancy Tax in the Borough of North Plainfield, which shall be fixed at a uniform percentage rate of 1% on charges of rent for every occupancy of a hotel or motel room in the Borough of North Plainfield 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 North Plainfield 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).
b. 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. 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 (C.54:32B-9).
d. In accordance with the requirements of P.L. 2003, c. 114:
1. All taxes imposed by this Chapter shall be paid by the purchaser;
2. A vendor shall not assume or absorb any tax imposed by this Chapter;
3. 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;
4. 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; and
5. The penalty for violation of the foregoing provisions shall be $150
for each offense.
e. The tax imposed by this Chapter shall be collected on behalf of the
Borough of North Plainfield and reported and paid to the New Jersey
Division of Taxation 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 of North Plainfield
shall be joined as a party in any action or proceeding brought to
collect the tax.