[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:
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.
[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.
[Added 7-22-2021 by Ord.
No. 16-2021]
It is the purpose of this section to implement the provisions of the New Jersey Cannabis Regulatory, Enforcement, Assistance and Marketplace Modernization Act ("CREAMMA"), P.L. 2021, c.16 (approved February 22, 2021) which authorizes a municipality to impose Cannabis Transfer and User Taxes. All terms herein shall be defined in same as defined in N.J.S.A. 24:6I-33, section 3 of CREAMMA and Chapter 16 Cannabis.
[Added 7-22-2021 by Ord.
No. 16-2021]
a.
There shall be a transfer tax imposed on the receipts from the sale
of cannabis and cannabis items from the following licensed person
or entity located in this municipality:
b.
The transfer tax rate shall be assessed at 2% of receipts from each
sale by a cannabis retailer.
c.
The transfer tax shall be in addition to any other tax or fee imposed
pursuant to statute or local ordinance or resolution by any government
entity with regard to cannabis.
d.
Any transaction for which the transfer tax is imposed, is exempt
from the tax imposed under the N.J.S.A. 54:32B-1 et seq., "Sales and
Use Tax Act".
e.
The transfer tax shall be stated, charged and shown separately on
any sales slip, invoice, receipt or other statement or memorandum
of the price paid or payable or equivalent value of the transfer for
the cannabis or cannabis item.
[Added 7-22-2021 by Ord.
No. 16-2021]
a.
There shall be a user tax imposed on any concurrent license holder
operating more than one cannabis establishment.
b.
The user tax rate shall be assessed at 2% on any concurrent license
holder operating more than one cannabis establishment. The use tax
shall be imposed on the value of each transfer or use of cannabis
or cannabis items not otherwise subject to the transfer tax imposed
pursuant to this section, from the license holder's establishment
that is located in the municipality to any of the other license holder's
establishments, whether located in the municipality or another municipality.
c.
The user tax shall be in addition to any other tax or fee imposed
pursuant to statute or local ordinance or resolution by any government
entity with regard to cannabis. Any transaction for which the user
tax is imposed, is exempt from the tax imposed under the N.J.S.A.
54:32B-1 et seq., "Sales and Use Tax Act".
d.
The user tax shall be stated, charged and shown separately on any
sales slip, invoice, receipt or other statement or memorandum of the
price paid or payable or equivalent value of the transfer for the
cannabis or cannabis item.
[Added 7-22-2021 by Ord.
No. 16-2021]
In accordance with the provisions of CREAMMA:
a.
Every cannabis establishment required to collect the transfer and
user taxes imposed by this section shall be personally liable for
the transfer and user tax imposed, collected or required by this section
and CREAMMA.
b.
Any cannabis establishment collecting a transfer tax or user tax
shall have the same right with respect to collecting the tax from
another cannabis establishment or the consumer as if the tax was a
part of the sale and payable at the same time. With respect to non-payment
of the transfer tax or user tax by the cannabis establishment or consumer,
as if the tax was part of the purchase price of the cannabis or cannabis
item and payable at the same time, provided that the CFO of the municipality
which imposes the transfer tax and user tax is joined as a party in
any action or proceeding brought to collect the transfer tax or user
tax.
c.
No cannabis establishment required to collect the transfer or user
taxes imposed by this section shall advertise or hold out to any person
or to the public in general, in any manner, directly or indirectly,
that the transfer tax or user tax will not be separately charged and
stated to another cannabis establishment or the consumer or that the
transfer tax or user tax will be refunded to the cannabis establishment
or consumer.
[Added 7-22-2021 by Ord.
No. 16-2021]
a.
Each cannabis establishment collecting transfer and user taxes pursuant
to this section shall be remitted to the CFO of the municipality on
a monthly basis.
b.
Every cannabis establishment required to collect transfer tax or
user tax shall be personally liable.
c.
Delinquent taxes. If the transfer tax or user tax is not paid when
due, the unpaid balance, and any interest accruing thereon, shall
be a lien on the parcel of real property comprising the cannabis establishment's
premises.
d.
The lien shall be superior and paramount to the interest in the parcel
of any owner, lessee, tenant, mortgagee, or other person, except the
lien of municipal taxes, and shall be on a parity with and deemed
equal to the municipal lien on the parcel for unpaid property taxes
due and owing in the same year.
e.
The municipality shall file in the office of its tax collector a
statement showing the amount and due date of the unpaid balance of
cannabis taxes and identifying the lot and block number of the parcel
of real property that comprises the delinquent cannabis establishment's
premises. The lien shall be enforced as a municipal lien in the same
manner as all other municipal liens are enforced.
