[Ord. #2011-06, § 1]
It is the purpose of this Chapter to implement the provision
of P.L. 2003, c. 114 (N.J.S.A. 40:48F-1), which authorizes the governing
body of a municipality to adopt an ordinance imposing a tax at a uniform
percentage rate not to exceed 3% on charges of rent for every occupancy
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. #2011-06]
There is hereby established a Hotel and Motel Room Occupancy
Tax in the Township of Hope which shall be fixed at a uniform percentage
rate of 3% on charges of rent for every occupancy of a hotel or motel
room in the Township of Hope on or after September 1, 2011, 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); see
also N.J.S.A. 40:48F-1 (regarding 90 day implementation and amendment
requirements).
[Ord. #2011-06]
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.
[Ord. #2011-06]
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 (N.J.S.A. 54:32B-9).
[Ord. #2011-06]
The following words and terms, when used in this subchapter,
shall have the following meanings pursuant to N.J.A.C. 18:24-3.2,
unless the context clearly indicates otherwise:
HOTEL OR MOTEL
Shall mean a building or portion thereof, which is regularly
used and kept open as such for the purpose of furnishing sleeping
accommodations and related services for pay to tourists, transients,
or travelers. It includes, but is not limited to, the following:
a.
An apartment hotel or motel, bed and breakfast, motel, inn,
tourist home, tourist house or court, tourist cabin and club;
b.
A boarding house or rooming house containing eight or more units;
and
c.
Any other building or group of buildings in which sleeping accommodations
are normally available to the public on a transient basis.
UNIT
Shall mean any portion of a building which is, or may be,
rented or leased separately to any individual or family.
[Ord. #2011-06]
The Hotel and Motel Room Occupancy Tax shall be administered
in conformance with the requirements of P.L. 2003, c. 114:
a. All taxes imposed by this Chapter shall be paid by the purchaser.
b. A hotel or motel establishment (hereinafter "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. The penalty for violation of the foregoing provisions shall be up
to $1,500 for each offense.
[Ord. #2011-06]
The tax imposed by this Chapter shall be collected on behalf
of the Township 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 Township shall be joined as a party
in any action or proceeding brought to collect the tax.
[Ord. #2011-06]
A copy of this Chapter must be transmitted upon adoption or
amendment to the State Treasurer. An ordinance so adopted or any amendment
thereto shall provide that the tax provisions of the ordinance or
any amendment to the tax provisions shall take effect on the first
day of the first full month occurring 90 days after the date of transmittal
to the State Treasurer.