[Ord. No. 2014-14]
The municipality does hereby impose a tax, at a uniform percentage
rate of 1% on charges of rent for every occupancy on or after July
1, 2003 but before July 1, 2004, and 3% on charges of rent for every
occupancy on or after July 1, 2004, on a room or rooms in a hotel
subject to taxation pursuant to the New Jersey State Sales Tax, more
specifically set forth in subsection (d) of section 3 of P.L. 1966,
c.30 (N.J.S.A. 54:32B-3). A tax imposed under this section shall be
in addition to any other tax or fee imposed pursuant to statute or
local ordinance or resolution by the municipality. Any unpaid taxes
under this chapter shall be subject to interest at a rate of 5% per
annum.
The terms used in this chapter, including but not limited to
"hotel," "occupancy" and "room," shall be as defined in N.J.S.A. 54:32B-2.
[Ord. No. 2014-14]
A copy of this chapter shall be transmitted upon adoption or
amendment to the State Treasurer, along with a list of the names and
addresses of all hotels and motels located within the municipality.
This chapter or any amendment thereto shall take effect on the first
day of the first full month occurring 30 days after the date of transmittal
to the State Treasurer during calendar year 2003 and on the first
day of the first full month occurring 90 days after the date of transmittal
to the State Treasurer for any amendments adopted in calendar year
2004 and thereafter.
Princeton shall annually provide to the State Treasurer, no
later than January 1 of each year, a list of the names and addresses
of all hotels and motels located in the municipality, as well as the
name and address of any hotel or motel that commences operation after
January 1 of any year.
[Ord. No. 2014-14]
The Hotel Occupancy tax shall be administered in conformance
with Section 4 of Chapter 114 of the Laws of 2003 as follows:
(a) All taxes imposed by this chapter shall be paid by the purchaser
or guest renting a hotel room;
(b) A vendor or hotel establishment (hereinafter "vendor") shall not
assume or absorb any tax imposed by this chapter;
(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 hotel
guest, 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 the representation or advertisement continues shall be
deemed a separate offense; and
(e) Any violation of this section shall be subject to the penalties provided
for in section 1-6 of this Code. Each violation of a provision of
this section shall be considered a separate offense and a separate
offense shall be deemed committed on each day during which or on which
a violation occurs or continues.
[Ord. No. 2014-14]
The provisions of this chapter shall be subject to any rules
or regulations that may be adopted by the State Treasurer.