[HISTORY: Adopted by the Mayor and Council of the Town of Secaucus 12-26-07 as Ord. No. 2007-39. Amendments noted where applicable.]
This chapter shall be known and may be cited as the "Secaucus Parking Tax/Persons Responsible for Collection; Chief Financial Officer to Establish Procedures for Collection; Interest and Penalties."
There is hereby imposed a tax of 15% on fees for the parking, garaging or storing of passenger automobiles (as defined in N.J.S.A. 39:1-1) other than fees from parking in garages or parking areas which are leased to residential tenants.
All taxes imposed by this chapter shall be collected on behalf of the Town of Secaucus by the person providing parking services to the customer.
The Chief Financial Officer of the Town of Secaucus is hereby designated as Collector of Parking Taxes. The methods for reporting taxes due shall be on forms and in accordance with procedures prescribed by the Chief Financial Officer from time to time.
Every person required to collect any taxes imposed by this chapter shall be personally liable for the tax imposed, collected, or required to be collected. Any such personnel shall have the same right in respect to collecting the tax from his customer or in respect to nonpayment of the tax by the customer as if the tax were a part of the parking or storage fee and payable at the same time; provided, however, that the Chief Financial Officer of the Town of Secaucus shall be joined as a party in any action brought to collect the tax.
No person required to collect any tax hereunder shall advertise or hold out to any person or to the public in general in any manner, directly or indirectly, that the tax is not considered as an element in the fee payable by the customer, that he will pay the tax, that the tax will not be not separately charged and stated to the customer or that the tax will be refunded to the customer.
If for any reason the tax is not paid when due, interest at a rate of 12% per annum on the amount of the tax due and an additional penalty of one-half of one percent (1/2 of 1%) of the amount of the unpaid tax for each month or fraction thereof during which the tax remains unpaid shall be added and collected. Where action is brought for the recovery of any tax hereunder, the person liable shall, in addition, be liable for the cost of collection and the interest and penalties imposed.
No tax shall be imposed with respect to any parking or garaging on vehicle storing fees charged by any religious, charitable or educational institution.
Taxes due under this chapter shall be paid monthly. Returns for each month are due on or before the 15th of the month following the end of the month.
A monthly parking tax return is required to be filed by every person responsible for the collection of parking taxes whether or not any tax is due for that month. Payment of the tax due shall be made with the filed return.
Every person responsible for the collection of parking taxes shall maintain books and/or records to substantiate the monthly tax returns, even if no tax is due.
Pursuant to state law, any person who fails or refuses to file any return required under this section, any person who refuses to permit an officer or agent designated by the Town of Secaucus to examine his books, records and papers and any person who knowingly files an incomplete, false or fraudulent return or attempts to do anything whatsoever to avoid the full disclosure of the tax due under this section to avoid the payment of the whole or any part thereof is a disorderly person.
The failure of any person to receive or procure the forms required for filing returns required under this chapter shall not excuse him from filing a return.