[HISTORY: Adopted by the Board of Commissioners 4-14-1993 by Ord. No. 773-1993. Amendments noted where applicable.]
[Added 4-14-1993 by Ord. No. 773-1993]
There is hereby created, pursuant to the authority conferred by N.J.S.A. 40:54D-1, et seq., as the same may be amended from time to time, a Tourism Improvement and Development District, to be known as the Greater Wildwoods Tourism Improvement and Development Authority. All provisions of N.J.S.A. 40:54D-1, et seq., as the same may be amended from time to time, are hereby incorporated herein by this reference thereto.
[Added 4-14-1993 by Ord. No. 773-1993; amended 12-2-2002 by Ord. No. 922-2002]
The district is authorized to levy taxes upon predominantly tourism related retail receipts at a rate not to exceed 2% and to levy a tourism assessment at the rate of 1.85% and to devote the proceeds therefrom for the purposes described in N.J.S.A. 40:54D-1 et seq. as the same may be amended from time to time. The tax or assessment shall be subject to the following regulations:
A. 
All taxes or assessments imposed by the ordinance shall be paid the purchaser.
B. 
A vendor shall not assume or absorb any tax or assessment imposed by the ordinance.
C. 
A vendor shall not in any manner advertise or represent that a tax or assessment imposed by the ordinance will be assumed or absorbed by the vendor.
D. 
Each assumption or absorption by a vendor of the tax or assessment shall be deemed a separate offense and each representation of advertisement by a vendor for each day the representation or advertisement continues shall be deemed a separate offense.
E. 
Penalties as fixed in the ordinance for violation of the foregoing provisions.
[Added 4-14-1993 by Ord. No. 773-1993; amended 12-2-2002 by Ord. No. 922-2002]
The district shall impose a tourism development fee which shall be calculated similar to the method used for mercantile licenses. The fee shall be uniform throughout the district and shall apply to:
A. 
All persons making sales of tangible personal property or services, the receipts from which are subject to the "Sales and Use Tax Act", P.L. 1966, c. 30 (C.54:32B-I et seq.), not required to collect a tax on predominantly tourism related retail receipts;
B. 
All persons making charges for participant amusements;
C. 
All persons operating businesses that charge for parking, garaging or storing motor vehicles;
D. 
All persons maintaining or operating coin-operated vending machines within the district, for the machines within the district, regardless of the types of commodities sold through the machines;
E. 
All persons making sales of tangible personal property or services, the receipts from which are subject to the "Sales and Use Tax Act", P.L. 1966, c.20 (C. 54:32B-1 et seq.) and who are required to collect a tax on predominantly tourism related retail receipts, but only to the extent that the amount of tax on those receipts collected in a year by the person is less than the amount of the tourism development fee for that year, provided, however, that persons making sales of food and drink subject to taxation pursuant to subsection c. of section 3 of P.L. 1966, c.30 (C.54:32B-3) shall pay a tourism development fee in the amount determined in the sole discretion of the municipality by ordinance, which shall be in addition to any amount of the tax on predominantly tourism related retail receipts; and
F. 
All persons providing tourism lodging, who shall pay a tourism development fee in an amount determined in the sole discretion of the municipality by ordinance regardless of whether those sales are otherwise subject to the "Sales and Use Tax Act", P.L. 1966, c.30 (C.54:32B-1 et seq.). If the lodging is rented by an agent on behalf of the owner, the agent shall retain the amount of the fee for each unit of lodging from the amount or amounts of rent first collected on behalf of the owner on that unit in a year, and forward the amount or amounts on behalf of the person providing tourism lodging pursuant to the requirements of section 17 of P.L. 1992, c. 165 (C. 40:54D-I 7].
A person shall be exempt from payment of a tourism development fee for a year if that person is a vendor required to collect the tax upon predominantly tourism related retail receipts under an ordinance authorized under this act, P.L. 1992, c.165 (LC. 40:54D-1 et seq.), in an amount equal to the amount of tax so collected in that year, except as provided in subsection E.
A person claiming any exemption for an amount of fee otherwise required by this section by reason of the collection of amounts of tax on predominately tourism related retail receipts is deemed to have consented to the release of information concerning that person's tax on predominately tourism related retail receipts collects for the fee period sufficient, as determined by the director, to verify the claim for exemption. The municipality shall provide safeguards which restrict the use or disclosure of any such information provided to purposes directly connected with the administration of the fee.
[Added 11-24-2021 by Ord. No. 1367]
A. 
The Tourism Improvement and Development District is authorized, pursuant to N.J.S.A. 40:54D-4(a), to levy taxes upon predominantly tourism-related retail receipts at a rate of 2%, and to levy a tourism assessment tax at a rate of 1.85%, for the purpose of increasing public revenue and to devote the proceeds from said taxes to the purpose described in said Chapter 165 of the Laws of 1992 as same shall be amended from time to time.
B. 
For purposes of this amended ordinance, "transient accommodation," "transient space marketplace" and "professionally managed unit" shall be defined as set forth in N.J.S.A. 40:54D-3.
C. 
Collection of the 2% and 1.85% taxes set forth in Subsection A, above, shall be required by all persons making charges for a transient accommodation that is obtained through a transient space marketplace or is a professionally managed unit.
D. 
Charges for the rental of a transient accommodation, as set forth in Subsection C, above, are not subject to the tourism-related retail receipts tax of 2% or the tourism assessment tax of 1.85% if:
(1) 
The keys or other means of physical entrance to the property are provided to the lessee at the location of an off-site licensed real estate broker;
(2) 
The occupancy occurs for at least 90 consecutive days (permanent resident exemption); or
(3) 
The occupant is the federal government or the State of New Jersey or any of their agencies or instrumentalities.
[Added 4-14-1993 by Ord. No. 773-1993; amended 4-21-2004 by Ord. No. 957-2004; 3-7-2012 by Ord. No. 1141-2012]
All tourism development fees shall be due and payable on the first day of June in each year at the same time as the mercantile license fees as set forth from time-to-time, and shall be paid to the Borough by the person making the charge that subjects the person or business to imposition of the fee, or, in the case of an agent collecting rents on tourism lodging, by the agent making the collection on behalf of the person providing tourism lodging. The fees shall be remitted to the Chief Financial Officer of the Borough of Wildwood Crest and reported on forms prescribed by the Borough of Wildwood Crest.
[Added 4-14-1993 by Ord. No. 773-1993; amended 4-21-2004 by Ord. No. 957-2004; 3-7-2012 by Ord. No. 1141-2012]
The Borough Clerk shall prepare and transmit forms to all persons, businesses or agents subjected to imposition of the tourism development fee. The form shall provide for submission of the following information:
A. 
Name
B. 
Type of business and trade name, if any
C. 
Address where business activity is conducted
D. 
Address of owner, local and out of town
E. 
Telephone number, local and out of town
F. 
Amount of tourism development fee\
G. 
If exemption is claimed, the basis for the exemption and description of proof submitted
H. 
Signature
I. 
Date
[Added 4-14-1993 by Ord. No. 773-1993; amended 6-5-1995 by Ord. No. 801-1995; 4-21-2004 by Ord. No. 957-2004; 3-7-2012 by Ord. No. 1141-2012; 11-1-2017 by Ord. No. 1260-2017]
The tourism development fees are hereby fixed as follows:
Amusement Games
$360
Amusement Ride not Subject to 2% or 1.85% tax
$360
Beach Concession Ice Cream Sales
$220/concession
Coin Operated Machines
$15
Distributors
$575
Hair/Cosmetology Sales
$95
Lawn Maintenance
$295
Laundry (Commercial)
$2995
Marina, 40 slips or under
$400
Marina, over 40 slips
$675
Parking Lot, 40 spaces or under
$400
Parking Lot, over 40 spaces
$675
Property Rentals (meeting the definition of "tourism lodging" as set forth in N.J.S.A. 40:54D-3):
Apartment/House
$175
Separately Assessed Unit (Condo)
$300
Rooming House
$675
Restaurant/Bar, 40 seats or under
$400
Restaurant/Bar, over 40 seats
$675
Taxi (Company)
$450
Water Park
$2995
All Other Businesses/Retail, up to 1,000 square feet
$360
All Other Businesses/Retail, over 1,000 square feet
$360 + $38.50 for each additional 100 square feet
[Added 4-14-1993 by Ord. No. 773-1993]
The taxes upon predominantly tourism related retail receipts which are authorized by Section 38-2 hereof shall be subject to the following regulations:
A. 
All taxes imposed by Section 73A-2 hereof shall be paid by the purchaser;
B. 
No vendor shall assume or absorb any of the taxes which are authorized to be imposed by the terms of Section 73A-2 hereof.
C. 
No vendor shall advertise or represent that any of the taxes authorized to be imposed by the terms of Section 73A-2 hereof will be assumed or absorbed by the vendor; and
D. 
Each assumption or absorption of any of the taxes authorized by the terms of Section 73A-2 hereof shall be deemed a separate offense and each representation or advertisement by a vendor for each day the representation or advertisement continues shall be deemed a separate offense.
[Added 4-14-1993 by Ord. No. 773-1993; amended 4-21-2004 by Ord. No. 957-2004; 3-7-2012 by Ord. No. 1141-2012]
Failure to pay any tourism development fee within 15 days after being due shall subject the person or business obligated for such fee to a penalty equal to 5% of the tourism development fee per month or any part thereof during which the fee remains delinquent, together with interest at the rate of 18% per annum for the period of delinquency.
[Added 5-18-1998 by Ord. No. 842-1998; 4-21-2004 by Ord. No. 957-2004; amended 3-7-2012 by Ord. No. 1141-2012]
A. 
The amount of all fees paid to the Borough of Wildwood Crest pursuant to this section shall be appropriated annually to the Greater Wildwood Tourism Improvement Development Authority, to be used by the Authority to develop, support, promote and advertise events in the district during all months of the year and to enhance the public awareness of those events promoted in the district.
B. 
Use of funds for Wildwood Convention Center.
N.J.S.A. 5:10-1 et seq. was amended effective December 24, 1997 to authorize the tourism related tax paid to the NJSEA pursuant to subsection (g) of the Section 14 of P.L. 1992, c. 165 (c. 40:45D-14) shall be deposited by the NJSEA in a separate fund or account and applied to any and all of the following purposes pursuant to an allocation of funds approved by the New Jersey State Treasurer in writing and in advance of any application of such funds:
(1) 
To pay amounts due with respect to any obligation transferred to the NJSEA pursuant to Section 17 of P.L. 1997 c. 273 (c. 40:54D-25.1) pertaining to the Wildwood Convention Center Facility;
(2) 
To repay to the State of New Jersey those amounts paid with respect to bonds or notes of the NJSEA issued for the purposes of the Wildwood Convention Center Facility.
(3) 
To pay the costs of operation and maintenance resolved for the Wildwood Convention Center Facility; and
(4) 
To establish and maintain a working capital and maintenance of the Wildwood Convention Center Facility.
The balance, if any, of the tourism related tax revenues not allocated to any of the purchases set forth in the previous paragraphs and remaining at the end of the accounting year, shall be paid to the New Jersey State Treasurer for deposit in the general fund.
[Added 4-21-2004 by Ord. No. 957-2004; amended 3-7-2012 by Ord. No. 1141-2012]
While the duty of investigating and enforcing the provisions of this ordinance and other licenses is imposed upon the proper departments, employees and officers of the Borough of Wildwood Crest, the Greater Wildwood Tourism Improvement Development Authority shall not be precluded from investigating potential violations of this ordinance and to report the findings to the Clerk of the Borough of Wildwood Crest, it being expressly understood that all investigations shall be conducted in conformity with all applicable Federal, State and local laws, and enforcement shall be by the proper departments, employees and officers of the Borough of Wildwood Crest.
[Added 4-14-1993 by Ord. No. 773-1993; amended 12-2-2002 by Ord. No. 922-2002; 4-21-2004 by Ord. No. 957-2004; 3-7-2012 by Ord. No. 1141-2012]
Any person violating any provision of this ordinance shall be subject to a fine not to exceed $1,000, or imprisonment for a term not to exceed 90 days, or both.
[Added 4-14-1993 by Ord. No. 773-1993; amended 5-18-1998 by Ord. No. 842-1998; 4-21-2004 by Ord. No. 957-2004; 3-7-2012 by Ord. No. 1141-2012]
A. 
This ordinance shall not be altered or repealed, except by mutual action of all of the municipalities forming part of the Tourism Improvement and Development District herein established.
B. 
This ordinance shall not be altered or repealed in such a manner as to affect any outstanding bonds or other outstanding obligations pertaining to projects within the Tourism Improvement and Development District herein established.