City of Lambertville, NJ
Hunterdon County
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[Ord. #2003-07]
It is the purpose of this Section 15-1 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.
[Ord. #2003-07; Ord. No. 15-2018; amended 10-17-2019 by Ord. No. 24-2019]
There is hereby established a transient occupancy tax for the rental of transient accommodations obtained through transient space marketplaces, as defined pursuant to N.J.S.A. 40:48E-2, and which include, but are not limited to, Air BNB, Home to Go, Priceline, Hotel and Motel in the City of Lambertville, and 3% on charges of rent for every occupancy of a hotel or motel room in the City of Lambertville, of a room or rooms, is hereby 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).
[Ord. #2003-07; Ord. No. 15-2018; amended 10-17-2019 by Ord. No. 24-2019]
The transient occupancy tax for the rental of transient accommodations obtained through a transient space marketplace, as defined pursuant to N.J.S.A. 40:48E-2, 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. #2003-07]
In accordance with the requirements of P.L. 2003, c. 114:
a. 
All taxes imposed by this Section 15-1 shall be paid by the purchaser.
b. 
A vendor shall not assume or absorb any tax imposed by this section.
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 as provided in Chapter 1, Section 1-5 of the City Code for each offense.
[Ord. #2003-07; amended 10-17-2019 by Ord. No. 24-2019]
The tax imposed by § 15-1 shall be collected on behalf of the City by the person collecting rent from the hotel or motel customer or the person collecting payment for rental of a transient accommodation obtained through a transient space marketplace. 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 City shall be joined as a party in any action or proceeding brought to collect the tax.
[Ord. #2003-07]
A copy of this Section 15-1, adopted by Ordinance No. 2003-07, shall be transmitted to the State Treasurer and to each hotel or motel located within the City of Lambertville.