[1988 Code § 135-1]
All tangible household personal property and personal effects located within the Borough of Cape May Point shall not be assessed and taxed.
[1988 Code § 135-2]
This Article shall apply to taxes on tangible household personal property and personal effects due and payable in the year 1962 and thereafter so long as this chapter shall be in effect and shall not affect the obligation, lien or duty to pay any taxes, interest or penalties which have accrued or may accrue by virtue of any assessment made or which may be made with respect to taxes levied for any year prior to the year 1962, nor shall this chapter affect the legal authority to assess and collect taxes which may be or have been due and payable prior to January 1, 1962, together with such interest and penalties as would have accrued thereon under any provisions of law amended or repealed hereby; nor shall this chapter invalidate any assessments or affect any proceedings for the enforcement thereof pending upon the effective date of this Article or upon January 1, 1962, or during the period between said dates.
[1988 Code § 135-3]
A certified copy of this Article shall be filed with the Division of Taxation in the Department of the Treasury of the State of New Jersey and with the County Board of Taxation of Cape May County.
[Added 1-6-2026 by Ord. No. 13-2025]
It is the purpose of this article to implement the provisions of P.L. 2003, c. 114, as amended by P.L. 2018, c. 49,[1], 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 transient accommodation subject to taxation pursuant to Subsection (d) of N.J.S.A. 54:32B-3, which shall be in addition to any other tax or fee imposed pursuant to statute, local ordinance, or resolution by any governmental entity upon the occupancy of a transient accommodation.
[Added 1-6-2026 by Ord. No. 13-2025]
The definitions set forth within N.J.S.A. 54:32B-2 are incorporated herein by reference.
[Added 1-6-2026 by Ord. No. 13-2025]
There is hereby established a transient accommodation municipal occupancy tax in the Borough of Cape May Point, which shall be fixed at a uniform percentage rate of 3% on charges of rent for every occupancy of a transient accommodation within the Borough of Cape May Point that is 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).
[Added 1-6-2026 by Ord. No. 13-2025]
The transient accommodation occupancy tax shall be in addition to any other tax or fee imposed pursuant to state statute, local ordinance, or resolution by any governmental entity upon the occupancy of a transient accommodation.
[Added 1-6-2026 by Ord. No. 13-2025]
The transient accommodation municipal occupancy tax authorized herein shall not be imposed on the rent collected in connection with the occupancy of a transient accommodation 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). Furthermore, a "transient accommodation" subject to this tax shall 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 definition.
[Added 1-6-2026 by Ord. No. 13-2025]
In accordance with the requirements of P.L. 2003, c. 114:
a.
All taxes imposed by this article shall be paid by the purchaser.
b.
A vendor shall not assume or absorb any tax imposed by this article.
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.
[Added 1-6-2026 by Ord. No. 13-2025]
The tax imposed by this article shall be collected on behalf of the Borough of Cape May Point by the person collecting the rent from the 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 Borough of Cape May Point shall be joined as a party in any action or proceeding brought to collect the tax.