[R.O. 1966 C.S. § 10:14-1; Ord.
6 S+FH, 11-20-2007 § 1; Ord. 6PSF-E, 8-7-2019]
This Chapter shall be known and cited as the "Hotel Occupancy
and Transient Accommodation Tax Ordinance of the City of Newark."
[R.O. 1966 C.S. § 10:14-2; Ord.
6 S+FH, 11-20-2007 § 1; Ord. 6PSF-E, 8-7-2019]
There shall be imposed, in the City of Newark, a tax of 6% on
charges for the use or occupation of rooms in hotels or transient
accommodations as authorized by the "Hotel Occupancy Tax Act," N.J.S.A.
40:48E-1 et seq. This tax shall be in addition to the tax imposed
by the "Sales and Use Tax Act" N.J.S.A. 54:32B-1 et seq., and any
other tax imposed by law.
[R.O. 1966 C.S. § 10:14-3; Ord.
6 S+FH, 11-20-2007 § 1; Ord. 6PSF-E, 8-7-2019]
As used in this chapter:
Shall mean a building or portion of a building which is regularly
used and kept open as such for the lodging of guests. Hotel includes
an apartment hotel, a motel, inn and rooming or boarding house or
club, whether or not meals are served, but does not include a transient
accommodation.
Means a room, group of rooms, or other living or sleeping
space for the lodging of occupants, including but not limited to residences
or buildings used as residences. Transient accommodation does not
include: a hotel or hotel room; a room, group of rooms, or other living
or sleeping space used as a place of assembly; a dormitory or other
similar residential facility of an elementary or secondary school
or a college or university; a hospital, nursing home, or other similar
residential facility of a provider of services for the care, support
and treatment of individuals that is licensed by the State; a campsite,
cabin, lean-to, or other similar residential facility of a campground
or an adult or youth camp; a furnished or unfurnished private residential
property, including but not limited to condominiums, bungalows, single
family homes and similar living units where no maid service, room
service, linen changing service or other common hotel services are
made available by the lessor and where the keys to the furnished or
unfurnished private residential property, whether a physical key,
access to a keyless locking mechanism, or other means of physical
ingress to the furnished or unfurnished private residential property,
are provided to the lessee at the location of an offsite real estate
broker licensed by the New Jersey Real Estate Commission pursuant
to R.S.45:15-1 et seq.; or leases of real property with a term of
at least 90 days consecutive days.
Means an online marketplace through which a person may offer
transient accommodation or hotel rooms to individuals. A transient
space marketplace allows transient accommodations or hotel rooms to
be advertised or listed through an online marketplace in exchange
for consideration or provides a means for a customer to arrange for
the occupancy of the transient accommodation or hotel room in exchange
for consideration. A transient space marketplace shall not include
an online marketplace operated by or on behalf of a hotel or hotel
corporation that facilitates customer occupancy solely for the hotel
or hotel corporation's owned or managed hotels and franchisees.
[R.O. 1966 C.S. § 10:14-4; Ord.
6 S+FH, 11-20-2007 § 1; Ord. 6PSF-E, 8-7-2019].
The tax shall be collected on behalf of the City by the person,
including a transient space marketplace, collecting the use or occupancy
charge from the hotel or transient accommodation customer.
[R.O. 1966 C.S. § 10:14-5; Ord.
6 S+FH, 11-20-2007 § 1; Ord. 6PSF-E, 8-7-2019].
Every person required to collect any tax imposed by this Chapter,
including a transient space marketplace, 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 his/her customer as if the tax were a part of the use
or occupancy charge and payable at the same time.
[R.O. 1966 C.S. § 10:14-6; Ord.
6 S+FH, 11-20-2007 § 1; Ord. 6PSF-E, 8-7-2019].
No person required to collect any tax hereunder shall advertise
or hold out to any person or to the public in general, in any manner,
directly or indirectly, that the tax will not be separately charged
and stated to the customer or that the tax will be refunded to the
customer.
[R.O. 1966 C.S. § 10:14-7; Ord.
6 S+FH, 11-20-2007 § 1; Ord. 6PSF-E, 8-7-2019].
All revenues collected from the tax shall be remitted to the
Director of Finance of the City of Newark, in quarterly installments,
on or before those dates when real property tax payments are due to
the municipality under State law.
[R.O. 1966 C.S. § 10:14-8; Ord.
6 S+FH, 11-20-2007 § 1; Ord. 6PSF-E, 8-7-2019].
The City shall enforce the payment of delinquent hotel occupancy
and transient accommodation taxes in the same manner as provided for
municipal real property taxes.
[1]
Editor's Note: Former Section 10:2-9, Deduction from
Real Property Tax, previously codified herein and containing portions
of R.O. 1966 C.S. § 10:14-10, was repealed in its entirety
by Ord. 6 S+FH, 11-20-2007 § 1.
[R.O. 1966 C.S. § 10:14-2010; Ord.
6PSF-E, 8-7-2019].
The hotel operator shall permit, upon request, examination and
audit of the books, contracts, records, documents and papers of the
hotel by representatives duly authorized by the City of Newark for
purposes of verifying the required remittance to the City. Such examinations
or audits shall be made during reasonable hours of the business day,
in the presence of the hotel owner or his/her agent.
[R.O. 1966 C.S. § 10:14-11; Ord.
6PSF-E, 8-7-2019].
The Director of Finance is authorized to promulgate rules and
regulations consistent with this Chapter, pertaining to the collection,
payment, accounting and auditing of the hotel occupancy and transient
accommodation tax.
[R.O. 1966 C.S. § 10:14-12; Ord.
6PSF-E, 8-7-2019]
In an action or proceeding brought to collect the tax imposed
by this chapter, the Director of Finance shall be joined as a party.
