[Ord. No. O-38-2019, 9-24-2019]
It is the purpose of this chapter to implement the provisions
of P.L. 2018, c. 49, which authorizes the governing body of the Town
to adopt an ordinance imposing the state sales and use tax and hotel
and motel occupancy fee on transient accommodations and authorizes
various municipal taxes and fees on transient accommodations.
[Ord. No. O-38-2019, 9-24-2019]
There is hereby established a hotel and motel room occupancy
tax in the Town of Morristown, which shall be fixed at 3% on charges
of rent for every occupancy in the Town of Morristown of any room
or rooms in a hotel 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). Any unpaid taxes under this section shall be
subject to interest at the rate of 5% per annum.
[Ord. No. O-38-2019, 9-24-2019]
A building or portion of a building which is regularly used
and kept open as such for the lodging of guests, and includes an apartment
hotel, a motel, inn, and rooming house or boardinghouse or club, whether
or not meals are served, but does not include a transient accommodation.
A house, condominium, or other residential dwelling unit
in a building or structure or part of a building or structure that
is designed, constructed, leased, rented, let or hired out, or otherwise
made available for use as a residence.
Shall have the same definition as given to it by the legislature
at N.J.S.A. 40:48E-2 and shall mean 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, and does
not include: a hotel or hotel room; a room, group of rooms, or other
living or sleeping space used as a place of assembly; a dormitory
or other similar residential facility of an elementary or secondary
school or a college or university; a hospital, nursing home, or other
similar residential facility of a provider of services for the care,
support and treatment of individuals that is licensed by the state;
a campsite, cabin, lean-to, or other similar residential facility
of a campground or an adult or youth camp; a furnished or unfurnished
private residential property, including but not limited to condominiums,
bungalows, single-family homes and similar living units, where no
maid service, room service, linen-changing service or other common
hotel services are made available by the lessor and where the keys
to the furnished or unfurnished private residential property, whether
a physical key, access to a keyless locking mechanism, or other means
of physical ingress to the furnished or unfurnished private residential
property, are provided to the lessee at the location of an off-site
real estate broker licensed by the New Jersey Real Estate Commission
pursuant to N.J.S.A. 45:15-1 et seq.; or leases of real property with
a term of at least 90 consecutive days.
An online marketplace through which a person may offer transient
accommodations or hotel rooms to individuals. A "transient space marketplace"
allows transient accommodations or hotel rooms to be advertised or
listed through an online marketplace in exchange for consideration
or provides a means for a customer to arrange for the occupancy of
the transient accommodation or hotel room in exchange for consideration.
A "transient space marketplace" shall not include an online marketplace
operated by or on behalf of a hotel or hotel corporation that facilitates
customer occupancy solely for the hotel or hotel corporation's
owned or managed hotels and franchisees.
[Ord. No. O-38-2019, 9-24-2019]
A.
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.
B.
The payment or collection of the hotel and motel room occupancy tax
does not in any way condone, exempt or supersede the property in use
from compliance with all other building, zoning, insurance or any
other governmental agency laws or regulations.
[Ord. No. O-38-2019, 9-24-2019]
In accordance with the requirements of P.L. 2018, c. 49.
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.
The penalty for violation of the foregoing provisions shall be not
less than $100 or more than $1,250 for each offense.
[Ord. No. O-38-2019, 9-24-2019]
The hotel and motel room occupancy taxes shall be collected
on behalf of the Town by the person collecting the rent from the hotel
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 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.
[Ord. No. O-38-2019, 9-24-2019]
A copy of this chapter shall be transmitted to the State Treasurer
as required by law.
