The purpose of this article is to impose a tax
on hotel/inn/motel room occupancy, effective January 1, 2009. Said
tax shall hereinafter be referred to as the "hotel room tax."
Effective January 1, 2009, and continuing for
each taxable year thereafter, a tax shall be imposed by the Township
of New Garden for general revenue purposes on hotel/inn/motel occupancy
at the rate of 5% upon the consideration received by each operator
of a hotel/inn/motel (hereinafter referred to as "hotel") within New
Garden Township from each transaction of renting a room or rooms to
transients. As used herein, renting shall mean the act of paying or
being paid consideration, whether received in cash money or otherwise
for occupancy.
The hotel room tax is to be collected by the
operator of each hotel, at the time of payment, from each person who
pays a consideration for renting a room. The operator shall then pay
the hotel room tax over to New Garden Township as provided herein.
Within 30 days after the effective date of this
article or within 30 days after commencing business, whichever is
later, each operator of any hotel shall register with New Garden Township,
Pennsylvania, by completing the application form provided by the Township,
a copy of which is attached to this article. The operator of said
hotel shall obtain from the Township a certificate of authorization
evidencing his authority to collect the occupancy tax, and said certificate
shall at all times be posted in a conspicuous place on the premises
of operation.
The hotel room tax is imposed for occupancy
by transients and not by permanent residents. After a person has occupied
the room for 30 consecutive days, he is no longer a transient subject
to the hotel room tax. His status as "permanent resident" is effective
for the rental period during which, or at the expiration of which,
the 30th consecutive day of occupancy is completed and continues thereafter
so long as his occupancy remains continuous and uninterrupted. The
status of permanent residents only continues so long as the occupancy
continues uninterrupted. If a hotel operator collects tax in advance
for a rental period during or at the expiration of which the occupancy
is or becomes exempt from tax by reason of the transient becoming
a permanent resident, the operator must refund the tax so collected
to the permanent resident and should not report or remit such tax
to the Township.
The appropriate officers of the Board of Supervisors
are authorized to take whatever actions are necessary and appropriate
to carry out the purposes and intent of this article and to enforce
collection of the hotel room tax set forth herein.