[Adopted 11-25-2003 by Ord. No. 2003-1209 (Ch. 118, Art. II, of the 1966 Code)]
A.
Purpose. It is
the purpose of this article to implement the provisions of P.L. 2003,
c., 114,[1] 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 or transient accommodation subject to taxation pursuant to Subsection 362-15D 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.
[Amended at time of adoption of Code (see Ch. 1, General
Provisions, Art. II)]
[1]
Editor's Note: See N.J.S.A. 40:48F-1.
B.
There is hereby established a tourist lodge and motel room occupancy tax in the Borough of Montvale which shall be fixed at a uniform percentage rate of 1% on charges of rent for every occupancy of a hotel or transient accommodation room in the Borough of Montvale on or after July 1, 2003, but before July 1, 2004, and 3% on charges of rent for every occupancy of a hotel or transient accommodation room in the Borough of Montvale on or after July 1, 2004, of a room or rooms in a hotel or transient accommodation subject to taxation pursuant to Subsection 362-15D of Section 3 of P.L. 1966, c. 40, N.J.S.A. 54:32B-3 (sales tax). Unpaid taxes under this subsection shall be subject to interest at the rate of 5% per annum.
[Amended at time of adoption of Code (see Ch. 1, General
Provisions, Art. II)]
C.
The tourist lodge
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.
[Amended at time of adoption of Code (see Ch. 1, General
Provisions, Art. II)]
D.
In accordance
with the requirements of P.L. 2003, c. 114:
(1)
All taxes
imposed by this article shall be paid by the purchaser.
(2)
A vendor
shall not assume or absorb any tax imposed by this article.
(3)
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.
(4)
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.
(6)
The Borough shall annually provide to the State
Treasurer, not later than January 1 of each year, a list of the names
and addresses of all of the hotels and motels located in the Borough.
The Borough shall also provide to the State Treasurer the name and
address of any hotel or motel that commences operation after January
1 of any year.
[Added at time of adoption of Code (see Ch. 1, General Provisions,
Art. II)]
E.
The tax imposed
by this article shall be collected on behalf of the Borough 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 Borough shall be joined as a party
in any action or proceeding brought to collect the tax.
