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 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.
There is hereby established a Hotel and Motel Room Occupancy
Tax in the Borough of Mount Arlington 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 Mount Arlington 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 Mount Arlington
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).
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.
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 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 by 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. Any person violating this chapter shall be punishable by a fine of
not more than $2,000 or imprisonment for not more than 90 days or
a period of community service not to exceed 90 days, or any combination
thereof. Except as otherwise provided, each and every day in which
a violation of any provision of this article exists shall constitute
a separate violation.
[Amended 5-8-2006 by Ord.
No. 14-06]
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.