Township of Branchburg, NJ
Somerset County
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Table of Contents
Table of Contents
[Ord. #78-326; Ord. #81-394; Ord. #87-509; Ord. #96-714]
[Ord. No. 2003-931 § 1]
It is the purpose of this chapter to implement the provisions of P.L. 2003, c.114.
[Ord. No. 2003-931 § 1]
There is hereby established a Hotel and Motel Room Occupancy Tax ("Hotel Tax") in the Township of Branchburg which shall be fixed at a rate of 1% on charges of rent for every occupancy on or after the effective date of the tax but before July 1, 2004, and 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. 30, (N.J.S.A. 54:32B-3). The Hotel 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. No. 2003-931 § 1]
In accordance with the requirement of P.L. 2003, c. 114:
a. 
The Hotel Tax shall be paid by the purchaser.
b. 
A vendor shall not assume or absorb any part of the Hotel Tax.
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 Hotel Tax will be assumed or absorbed by the vendor, that the Hotel Tax will not be separately charged and stated to the customer, or that the Hotel 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. No. 2003-931 § 1]
The Hotel Tax 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 Hotel Tax shall be personally liable for the tax imposed, collected, or required to be collected. Any such person shall have the same right in respect to collecting the Hotel 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 Hotel Tax.
[Ord. No. 2003-931 § 1]
This tax shall be collected and administered in accordance with the provisions of P.L. 2003, c. 114.
[Ord. No. 2003-931 § 1]
Any person who shall cause, assist in, contribute to or permit a violation of this chapter shall be penalized upon conviction by a fine of not less than $100 and not more than $1,500, or imprisonment for not more than 90 days, or both. Each day during which any violation shall continue shall be deemed a separate offense.