[Adopted 12-18-2024 by Ord. No. 43/24]
HOTEL and/or MOTEL
As used in this chapter, shall mean a building or portion of a building which is designed or intended to be regularly used, rented, or hired out for the lodging of guests. "Hotel" and/or "motel" includes an apartment hotel, a motel, inn and rooming or boarding house or club, whether or not meals are served, but does not include a transient accommodation.
OCCUPANT
Shall be defined as a person who, for consideration, uses, possesses, or has the right to use or possess any room in a hotel, motel or boarding house, or other facility subject to this chapter's definition of "hotel" or "motel" under a concession, permit, right-of-access, license to use or other agreement or otherwise.
PROFESSIONALLY MANAGED UNIT
A room, group of rooms, or other living or sleeping space for the lodging of occupants in the state, 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 for rent two or more other units during the calendar year.
RESIDENCE
Shall mean a house, condominium, or other residential dwelling unit 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. 
It is the purpose of this section to implement the provisions of P.L. 2018, c. 49, which authorizes the Town to establish a hotel and motel occupancy tax.
B. 
There is hereby established a hotel and motel occupancy tax in the Town of West New York, which shall be fixed at a uniform percentage of 3% on charges of rent for every occupancy of a hotel and/or motel, subject to taxation pursuant to P.L. 2018, c. 49. This tax shall not limit, abridge, or supplant any other tax lawfully imposed or assessed pursuant to the Federal Tax Code, or the laws of the State of New Jersey, and shall be in addition to any such fees or taxes.
C. 
Collection.
(1) 
This tax shall be collected on behalf of the municipality by the person collecting receipts, charges or rent from the customer.
(2) 
Each person required to collect a tax imposed by this article 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, however, that the Chief Financial Officer of the municipality shall be joined as a party in any action or proceeding to collect this tax.
(3) 
Notwithstanding any other provision of law to the contrary, hotels, motels, and other such vendors shall be required to collect and pay on behalf of their customers in this state, the hotel and motel occupancy tax.
D. 
Requirements. In accordance with the requirements set forth pursuant to N.J.S.A. 40:48F-2:
(1) 
All taxes imposed by this article shall be paid by the purchaser.
(2) 
A vendor shall not assume or absorb any tax imposed by this article.
(3) 
A vendor shall not, in any manner, advertise or hold out to any person or to the public in general, 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.
(4) 
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 advertising continues shall be deemed a separate offense.
(5) 
The penalty for violation of any of the provisions as set forth in this chapter, shall be $100 for each offense.
E. 
Applicability of other taxes. 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 occupancy of a hotel room and/or motel room, or similar accommodation.
F. 
Rules and regulations. The Director of Finance is authorized to promulgate rules and regulations consistent with this chapter, pertaining to the collection, payment, accounting and auditing of the hotel and motel occupancy tax.
G. 
Distribution of copies of this article. A copy of this article shall be transmitted to the State Treasurer and to each hotel and/or motel and other affected business entities within the Town of West New York.