[HISTORY: Adopted by the Mayor and Council of the Town of
Secaucus 7-22-03 as Ord. No. 2003-16. Amendments noted where applicable.]
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 of 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 Town of Secaucus 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 Town of Secaucus 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 Town of Secaucus 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 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.
Any person who violates any provision of this chapter shall, upon
conviction thereof, be punished by a fine not exceeding $500, or by
imprisonment for a term not exceeding 90 days, or both. The continuation
of each successive day shall constitute a separate offense, and the
person or person allowing or permitting the continuation of the violations
may be punished as provided for above for each separate offense.
The tax imposed by this chapter shall be collected on behalf
of the town 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 town shall be joined as a party in
any action or proceeding brought to collect the tax.
