[Ord. No. 2998]
It is the purpose of this chapter to implement the provisions
of P.L. 2003, c. 114, which authorizes the Township Council of the
Township of Belleville to adopt an ordinance imposing a tax at a uniform
percentage rate not to exceed 1% on charges of rent for every occupancy
on or after July 1, 2003, but before July 1, 2004, and not to exceed
3% on charges of rent for every occupancy on or after July 1, 2004,
or 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) which 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.
[Ord. No. 2998]
There is hereby established a Hotel and Motel Room Occupancy
Tax in the Township of Belleville which shall be fixed at a uniform
percentage rate of 1% on charges of rent for every occupancy of a
hotel or motel room in the Township of Belleville on or after July
1, 2003, but before July 1, 2004, and 3% on charges of rent for every
occupancy of a hotel or motel room in the Township of Belleville 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 (sales tax).
[Ord. No. 2998]
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.
[Ord. No. 2998]
In accordance with the requirements of P.L. 2003, c. 114:
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. Penalty for violation of the provisions of this chapter shall be
$100 for each offense.
[Ord. No. 2998]
The tax imposed by this chapter shall be collected on behalf
of the Township of Belleville by the person collecting 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 Township shall be joined as
a party in any action or proceeding brought to collect the tax.
[Ord. No. 2998]
A copy of this chapter shall be transmitted to the State Treasurer
and to each hotel or motel located within the Township of Belleville.
[Ord. No. 2998]
If any section, paragraph, subsection, clause or provision of
this chapter shall be declared invalid by a court of competent jurisdiction,
that decision shall not affect the validity of this chapter as a whole
or any part thereof.
[Ord. No. 2998]
All ordinance or parts of ordinances of the Township of Belleville
heretofore adopted that are inconsistent with any of the terms and
provisions of this chapter are hereby repealed to the extent of the
inconsistency.
[Ord. No. 2998]
This chapter shall take effect immediately upon final passage.
The tax provisions of this chapter shall take effect on the first
day of the first full month occurring 30 days after the date of transmittal
to the State Treasurer. Notice of adoption shall be published as provided
by law.