[Ord. No. 3778, 9-9-2003, § 1; amended by Ord. No. 21-2022, 8-30-2022; Ord. No. 31-2023, 9-5-2023]
It is the purpose of this chapter to implement the provisions of P.L. 2003, c. 114, as amended by P.L. 2018, c. 49, 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 of a room or rooms in a hotel, motel, or transient accommodation subject to taxation pursuant to Subsection (d) of Section 3 of P.L. 1966, c. 30 (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 or motel room or transient accommodation.
[Ord. No. 31-2023, 9-5-2023]
(a) 
The definitions set forth within N.J.S.A. 54:32B-2 are incorporated herein by reference.
(b) 
"Transient accommodation" shall be defined to include those entities defined as "transient accommodations" and rentals which are obtained through a "transient space marketplace" as set forth within N.J.S.A. 40:48E-2 and shall not include those entities which are specifically excluded by said definition. "Transient accommodation" shall be otherwise synonymous with "short-term rental" as defined in Chapter 23 of this Code.
[Ord. No. 3778, 9-9-2003, § 1; amended by Ord. No. 21-2022, 8-30-2022; Ord. No. 31-2023, 9-5-2023]
There is hereby established a hotel and motel and transient accommodation occupancy tax in the Township of Teaneck which shall be fixed at a uniform percentage rate of 3% on charges of rent for every occupancy of a room or rooms in a hotel, motel, or transient accommodation in the Township of Teaneck subject to taxation pursuant to Subsection (d) of Section 3 of P.L. 1966, c. 30, N.J.S.A. 54:32B-3 (sales tax).
[Ord. No. 3778, 9-9-2003, § 1; amended by Ord. No. 31-2023, 9-5-2023]
The hotel and motel room and transient accommodation 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. 3778, 9-9-2003, § 1; amended by Ord. No. 31-2023, 9-5-2023]
The hotel and motel room and transient accommodation 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).
[Ord. No. 3778, 9-9-2003, § 1; amended by Ord. No. 31-2023, 9-5-2023]
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) 
The penalty for violation of the foregoing provisions shall be as set forth in Chapter 1, § 1-6, General penalty, for each offense.
[Ord. No. 3778, 9-9-2003, § 1; amended by Ord. No. 31-2023, 9-5-2023]
The tax imposed by this chapter shall be collected on behalf of the Township by the person collecting the rent from the hotel or motel or transient accommodation 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.