[Adopted 7-28-2003 by Ord. No. 03-26; amended 1-27-2020 by Ord. No. 20-05]
It is the purpose of this article to implement the provisions
of P.L. 2018, c. 49, 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
for rent for every occupancy on or after July 1, 2004, of a room or
rooms in a hotel or motel or transient accommodation subject to taxation
pursuant to Subsection (d) of Section 3 of P.L. 1966, c. 30 (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 the occupancy of a hotel or motel room or transient accommodation.
There is hereby established a hotel and motel room and transient
accommodation occupancy tax in the Township of Vernon, New Jersey,
which shall be fixed at a uniform percentage rate of 1% for charges
of rent for every occupancy of a hotel or motel room or transient
accommodation in the Township of Vernon, New Jersey, on or after July
1, 2003, but before July 1, 2004, and 3% on charges for rent for every
occupancy on or after July 1, 2004, of a room or rooms in a hotel
or motel or transient accommodation subject to taxation pursuant to
Subsection (d) of Section 3 of P.L. 1966, c. 30 (N.J.S.A. 54:32B-3),
sales tax.
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, motel room or transient accommodation.
In accordance with the requirements of P.L. 2018, c. 49:
A.
All taxes imposed by this article shall be paid by the purchaser.
B.
A vendor shall not assume or absorb any tax imposed by this article.
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 $100
for each offense.
The tax imposed by this article shall be collected on behalf
of the Township by the person collecting the rent from the hotel or
motel or transient accommodation customer. Each person required to
collect the tax herein imposed shall be personally liable for the
tax imposed, collected or required to be collected from the customer.
Any such person shall have the same right in respect to collecting
the tax from the 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 Township shall be joined as a party in any action or proceeding
brought to collect the tax.
A copy of this article shall be transmitted to the State Treasurer
and to each hotel and/or motel and/or provider of transient accommodations
and other affected business entities within the Township.
[Amended 3-9-2020 by Ord. No. 20-07]
A room, group of rooms, or other living or sleeping space
for the lodging of occupants, including but not limited to residences
or buildings used as residences, that is obtained through a transient
space marketplace or is a professionally managed unit.
[Added 4-13-2020 by Ord. No. 20-10]
Effective April 13, 2020, revenues from the hotel and motel
room and transient accommodation occupancy tax shall be allocated
on an annual basis in the following manner:
A.
No less
than 18% of hotel and motel and transient accommodation occupancy
tax revenue collected in the preceding year will be dedicated to a
trust fund for the replacement of the artificial playing surfaces
at Maple Grange Park.
B.
No less
than 6% of hotel and motel and transient accommodation occupancy tax
revenue collected in the preceding year will be dedicated in the annual
budget for creation and maintenance of public pathways for hiking,
biking and horseback riding trails; creation of amenities such as
public gardens, disc golf, amphitheater and bike pump track; and the
preservation and maintenance of cultural sites.
C.
No less
than 1% of hotel and motel and transient accommodation occupancy tax
revenue collected in the preceding year will be dedicated to an Open
Space and Farm Land Preservation Fund for the acquisition of property
for the purpose of open space and farm land preservation and the costs
associated therewith including the costs of appraisal, economic and
environmental analyses or engineering, surveying, or other professional
services.
