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Borough of West Long Branch, NJ
Monmouth County
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Code
New Laws (26) Index
[1]
Editor's Note: Ordinance No. O-08-24, codified herein as Section 25-1, was adopted October 1, 2008. Amending Ordinance No. O-11-5 was adopted April 20, 2011.
[Ord. #O-08-24, S 1; Ord. #O-11-5, SS 1, 2]
There is hereby established a hotel and motel room occupancy tax in the Borough of West Long Branch, which tax shall be fixed at a uniform percentage rate of 3% on charges of rent for every occupancy of a hotel or motel room in the Borough of West Long Branch on or after October 1, 2011, which charges shall be on any room or rooms in a hotel or motel subject to taxation pursuant to N.J.S.A. 54:32B-3 (i.e., sales tax).
a. 
Interest Rate on Delinquencies. Any unpaid tax, as required by this Chapter, shall be subject to the imposition of interest at the rate of 5% per annum.
[Ord. #O-08-24, S 2]
The hotel and motel room occupancy tax shall be in addition to any other tax or fee imposed pursuant to State statute or local ordinance or resolution by any governmental entity upon the occupancy of a hotel or motel room.
[Ord. #O-08-24, S 3; Ord. O-11-5, S 3]
A copy of this section, following adoption, shall be transmitted by the Borough Clerk to the New Jersey State Treasurer at least 90 days prior to the effective date of this section,* as required by N.J.S.A. 40:48F-1.
[Ord. #O-08-24, S 4]
a. 
All taxes imposed by this section shall be paid by the purchaser/renter/tenant.
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 a violation of the foregoing provisions shall be deemed a violation of the general ordinances of the Borough and be subject to the penalty provisions set forth in Section 1-5.
[Ord. #O-08-24, S 5]
The tax imposed by this section shall be collected on behalf of the Borough by the person collecting the rent from the hotel or motel 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.
[Ord. #O-08-24, S 6; Ord. #O-11-5, S 4]
A copy of this section shall be transmitted to each hotel or motel located within the Borough of West Long Branch at least 90 days prior to the effective date of this section.