[Adopted 8-25-2003 by Ord. No. 2003-16 (Ch. 3.24 of the 2003 Municipal Code)]
[Amended at time of adoption of Code (see Ch. 1, General Provisions, Art. I)]
There is established a hotel and motel occupancy tax in the Township of Bordentown that shall be fixed at 3% on charges of rent for every occupancy of a hotel, motel or transient accommodation room or rooms in the Township of Bordentown subject to taxation pursuant to N.J.S.A. 54:32B-3.
[1]
Editor's Note: Original Sec. 3.24.010 of the 2003 Municipal Code, Purpose, which immediately preceded this section, was repealed at time of adoption of Code (see Ch. 1, General Provisions, Art. I).
The hotel and motel 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. I)]
In accordance with the requirements of N.J.S.A. 54:32D-1 et seq. and N.J.S.A. 40:48F-1 et seq.:
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 continues shall be deemed a separate offense.
E. 
The penalty for violation of the foregoing provisions shall be $500 for each offense.
[Amended at time of adoption of Code (see Ch. 1, General Provisions, Art. I)]
The individual, partnership, corporation, or an officer, director, stockholder or employee of the corporation, or a member or employee of a partnership required to collect the hotel and motel occupancy tax shall be personally liable for the fee imposed, collected or required to be paid, collected or remitted. The Director of the State of New Jersey Division of Taxation shall collect and administer the tax.