[Added 1-24-2022 by Ord. No. 22-03]
[Added 1-24-2022 by Ord. No. 22-03]
As used in this section, the following terms shall have the
meanings indicated:
As used in this section, "hotel" shall mean a building or
portion of it that is regularly used and kept open as such for the
lodging of guests, and includes but is not limited to an apartment
hotel, a motel, boarding house or club, whether or not meals are served
or other like facilities, but does not include a transient accommodation.
As used in this section shall mean payment for the accommodation
is made through a means provided by the marketplace or travel agency,
either directly or indirectly, regardless of which person or entity
receives the payment, and where the contracting for the accommodation
is made through the marketplace or travel agency.
A person who, for a consideration, uses, possesses or has
the right to use or possess any room in a hotel, motel, boarding house,
transient accommodation or other facility subject to this Ordinance's
definition of "hotel" or "Transient Accommodation" under a concession,
permit, right-of-access, license to use or other agreement or otherwise.
A house, condominium or other residential dwelling unit in
a building or structure or part of a building or structure that is
designed, constructed, leased, rented, let or hired out, or otherwise
made available for use as a residence.
A residential dwelling unit that is used and/or advertised
for rent as short-term rental by transient occupants as guests, as
those terms are defined in this section. Dwelling Units rented to
the same occupant for a period of 30 or less continuous days, licensed
bed and breakfast establishments, licensed rooming and boarding houses.
Hotels and motels shall not be considered short-term rental property.
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, that is obtained through a transient
space marketplace or is a professionally managed unit. "Transient
Accommodation" does not include: a hotel or hotel room, a room, group
of rooms or other living or sleeping space used in 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
where the keys to the furnished or unfurnished private residential
property, whether a physical key, access to a keyless locking mechanism
or other means of physical ingress to the furnished or unfurnished
private residential property are provided to the leasee at the location
of an off-site real estate broker licensed by the State of New Jersey
Real Estate Commission pursuant to N.J.S.A. 45:15-1 et seq; or the
leases of real property with a term of at least 90 consecutive days.
The term "Transient Accommodation" shall specifically include the
"short-term rental" of a dwelling unit or part therein within the
Township of Neptune, as defined in this section.
A marketplace or travel agency through which a person may
offer transient accommodations to customers and through which customers
may arrange for occupancies of transient accommodations. "Transient
Space Marketplace" does not include a marketplace or travel agency
that exclusively offers transient accommodations in the State owned
by the owner of the marketplace or travel agency.
Any person selling or hiring property or services to another
person upon the receipts of which a tax is imposed.
[Added 1-24-2022 by Ord. No. 22-03]
The Township of Neptune hereby imposes a tax on all hotels and motels as defined in subsection 10-1.1 as a uniform percentage rate of 3% on charges of rent for every occupancy. This tax shall be in addition to any other State or fee imposed pursuant to Statute or local ordinance upon occupancy of hotels and motels in the Township of Neptune, which are subject to taxation pursuant to N.J.S.A. 54:32B-3(d).
[Added 1-24-2022 by Ord. No. 22-03]
All taxes imposed by this section shall be paid by the occupant
of the room. The following conditions are imposed upon the owner:
a.
The owner or vendor shall not assume or absorb any tax imposed by
this section;
b.
The owner or 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 owner
or vendor, that the tax will not be separately charged and stated
to the occupant or customer, or that the tax will be refunded to the
occupant or customer.
c.
Each assumption or absorption by an owner or vendor of the tax shall
be deemed a separate offense, and each representation or advertisement
by the owner or vender each day that the representation or advertisement
continues shall be deemed a separate offense.
[Added 1-24-2022 by Ord. No. 22-03]
a.
The tax imposed by this section shall be collected on behalf of the
municipality by the person collecting the rent or consideration from
the hotel or motel accommodation occupant. That person shall either
be the owner or vendor of the hotel or motel, the manager or sales
person or other employee of the owner or vendor who arranges with
the occupant for the rental of the room or space.
b.
Individual Liability. Each person required to collect the tax imposed
by this section shall 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 an occupant as if the tax were
a part of the rent and payable at the same time.
c.
Notwithstanding any other provision of law or administrative action
to the contrary, each person is required to collect and pay on behalf
of persons engaged in the business of providing hotel or motel rooms
located in this Township, the tax for transactions obtained for hotels
and motels. For not less than four years following the end of the
calendar year, which the transaction occurred, the person collecting
and paying on behalf of hotels and motels shall maintain the following
data for those transactions consummated for hotels and motels:
1.
The name of the person who provided the hotel or motel room;
2.
The name of the customer who procured occupancy of the hotel or motel
room;
3.
The address, including any unit designation, of the hotel or motel
room;
4.
The dates and nightly rates for which the consumer procured occupancy
of the hotel or motel room;
5.
The municipal hotel or motel registration number;
6.
The individualized name or number of each such advertisement or listing
connected to such unit and the uniform resource locator (URL) for
each such listing or advertisement, where applicable; and
7.
Such other information as the Division of Taxation may by rule require.
The Division of Taxation may audit transient space marketplaces
as necessary to ensure data accuracy and enforcement of tax compliance.
d.
Each person required to collect the tax imposed under this section
as described above shall on or before the date required pursuant to
N.J.S.A. 54:32B-17, forward to the Director of the Division of Taxation
in the Department of the Treasury, the tax collected in the preceding
month and shall make and file a return for the proceeding month with
the Director on any form and containing any information that the Director
shall prescribe as necessary to determine liability for the tax in
the preceding month during which the person was required to collect
the tax. Should the Director determine to require payments of tax
liability at any interval and based upon any collection classifications
other than described in this section, the person required to collect
the tax shall comply with any determinations made in that regard by
the Director.
e.
The Director of the Division of Taxation shall collect and administer
the tax imposed under this section, and shall determine and certify
to the State Treasurer on a quarterly or more frequent basis the amount
of revenues collected in the municipality. The State Treasurer upon
certification of the Director and upon the warrant of the State Comptroller
shall pay and distribute on a quarterly or more frequent basis, as
prescribed by the State Treasurer, the amount of revenues determined
and certified as described above, to the Township of Neptune.
[Added 1-24-2022 by Ord. No. 22-03]
a.
Any unpaid taxes pursuant to this section shall be subject to an
interest rate of 5% per annum.
b.
The State Treasurer shall annually provide to the Township written
notification of non-payment of taxes required to be paid under this
section. Said written notification shall also authorize the Township
to act as the collection agent for the outstanding balance of taxes
due and owing to it in place of the State Treasurer.
c.
In the event that the tax authorized and imposed under this section
is not paid as and when due, the unpaid balance and any interest accruing
thereof shall be a lien on the parcel of real property comprising
the hotel or motel in the same manner as all other unpaid municipal
taxes, fees or other charges. The lien shall be superior and paramount
to the interest in such parcel of any owner, leasee, tenant, mortgagee,
or other person, except the lien of the municipal taxes and shall
be on a parity with and deemed equal to the municipal lien on the
parcel for unpaid property taxes due and owing in the same year.
d.
The Township of Neptune shall file in the office of its Tax Collector
a statement showing the amount and due date of the unpaid balance
and identifying the block number of the parcel of real estate that
comprises the delinquent hotel or motel. The lien shall be enforced
as a municipal lien in the same manner as all other municipal liens
are enforced.
[Added 1-24-2022 by Ord. No. 22-03]
The Township shall annually provide to the State Treasurer,
not later than January 1st of each year, a list of names and addresses
of all hotels and motels located in the Township. The Township shall
also provide to the State Treasurer the name and addresses of any
hotel or motel that commences operation after January 1st of each
year.
[Added 1-24-2022 by Ord. No. 22-03]
Any person, firm, partnership, association, corporation, LLC
or the like who shall violate any provision of this section shall
be subject to a fine of not more than $2,000, imprisonment for not
more than 90 days or a period of community service not exceeding 90
days, or any combination thereof in the discretion of the judge hearing
the matter.
