[7-15-2020 by Ord. No.
2020-09]
This chapter shall be known and may be cited as the "Hotel and
Motel Room Occupancy Tax of the Township of Frelinghuysen."
[7-15-2020 by Ord. No.
2020-09]
It is the purpose of this chapter 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 3% on charges of rent for every occupancy on or after
July 1, 2004, of a room or rooms in a hotel subject to taxation pursuant
to Subsection (d) of Section 3 of P.L. 1966, c. 40 (N.J.S.A. 54:32B-3).
[1]
Editor's Note: See N.J.S.A. 54:32D-1 et seq.
[7-15-2020 by Ord. No.
2020-09]
As used in this chapter, the following terms shall have the
meanings indicated:
A building or portion thereof which is regularly used and
kept open as such for the purpose of furnishing sleeping accommodations
and related services for pay to tourists, transients, or travelers.
It includes, but is not limited to, the following:
An apartment hotel or motel, bed-and-breakfast, motel, inn,
tourist home, tourist house or court, tourist cabin and club;
A boardinghouse or rooming house containing eight or more units;
and
Any other building or group of buildings in which sleeping accommodations
are normally available to the public on a transient basis.
A room, group of rooms, or other living or sleeping space
for the lodging of occupants in New Jersey, that is offered for rent
as a rental unit that does not share any living or sleeping space
with any other rental unit, and that is directly or indirectly owned
or controlled by a person offering two or more units for rent during
the calendar year.
A house, condominium, or other residential dwelling unit
in a building or structure that is designed, constructed, leased,
rented, let or hired out, or otherwise made available for use as a
residence.
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. However, it 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 the rental transaction is executed by a real estate broker
licensed by the New Jersey Real Estate Commission pursuant to N.J.S.A.
45:15-1 et seq., and where the keys to the property, whether a physical
key, access to a keyless locking mechanism, or other means of physical
entrance to the property, are provided to the lessee at the off-site
location of the licensed real estate broker.
Leases of real property with a term of at least 90 consecutive
days.
An online marketplace through which a person may offer transient
accommodations or hotel rooms to individuals. It 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
does 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.
Any portion of a building which is, or may be, rented or
leased separately to any individual or family.
[7-15-2020 by Ord. No.
2020-09]
a.
There is hereby established a hotel and motel room occupancy tax
in the Township of Frelinghuysen, which shall be fixed at a uniform
percentage rate of 3% on charges of rent, on or after the adoption
of this chapter and publication as provided by law, of a room or rooms
or unit or units in a hotel, motel, transient accommodation offered
through a transient space marketplace, and professionally managed
unit subject to taxation pursuant to Subsection (d) of Section 3 of
P.L. 1966, c. 40, N.J.S.A. 54:32B-3 (sales tax).
b.
The hotel 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.
[7-15-2020 by Ord. No.
2020-09]
The hotel and motel room occupancy tax authorized herein shall
not be imposed on the rent for an occupancy if the purchaser, user
or consumer is an entity exempt from the tax imposed on an occupancy
under the "Sales and Use Tax Act" pursuant to Subsection (a) of Section
9 of P.L. 1966, c. 30 (N.J.S.A. 54:32B-9).
[7-15-2020 by Ord. No.
2020-09]
In accordance with the requirements of N.J.S.A. 40:48F-2:
a.
All taxes imposed by this chapter shall be paid by the purchaser.
b.
A 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 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 violation of the foregoing provisions shall be a
$1,250 fine for each offense.
[7-15-2020 by Ord. No.
2020-09]
The tax imposed by this chapter shall be collected on behalf
of the Township of Frelinghuysen by the person collecting the rent
from the 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 Township shall be joined as
a party in any action or proceeding brought to collect the tax.
[7-15-2020 by Ord. No.
2020-09]
The Chief Financial Officer or his/her designee shall enforce
the provisions of this chapter requiring that the tax be collected
and paid to the Township. This may be accomplished in any manner permitted
by law, including civil litigation.
[7-15-2020 by Ord. No.
2020-09]
In addition to the special provisions and penalty provided in this chapter, any person who violates, or who fails or refuses to comply with, this chapter shall be liable for a penalty, upon conviction thereof, as provided in this Code of the Township of Frelinghuysen under § 1-5 of such Code of Ordinances.
[7-15-2020 by Ord. No.
2020-09]
This chapter shall take effect immediately upon final passage
and publication as provided by law. The tax provisions of this chapter
shall take effect on the first day of the first full month occurring
90 days after the date of transmittal by the Township Clerk of a certified
true copy of this chapter by certified mail, return receipt requested,
to the New Jersey State Treasurer; to the New Jersey State Division
of Taxation at the following address: 50 Barrack Street, P.O. Box
628, Trenton, New Jersey 08695; and to each hotel and motel located
within the Township of Frelinghuysen. Notice of adoption shall be
published as provided by law.
