[Adopted 4-14-2008 by Ord. No. 177]
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.
A. 
Room occupancy. The occupancy of any room, for consideration, having at least one bed or sleeping accommodation, is subject to the hotel room tax.
B. 
Room occupancy price which includes meals. When the amount charged by a hotel operator for occupancy includes the price of any meals, only that portion of the consideration attributed to the room occupancy shall be subject to hotel room tax. The price for meals, when not separately stated and itemized by the operator, shall be presumed to be distributed as follows, unless, upon application of the hotel/inn operator, New Garden Township approves a different basis:
Allocation for Charges for Rooms and Meals
Charge
Room
Meals
Breakfast only
93%
7%
Lunch or dinner only
85%
15%
Breakfast and lunch, breakfast and dinner, or lunch and dinner
75%
25%
Breakfast, lunch and dinner
65%
35%
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.
A. 
Permanent residents. A permanent resident as defined herein is excluded from hotel room tax liability for any rental periods during which or at the expiration of which he is or becomes a permanent resident.
B. 
Federal and state employees engaged in official business. The hotel operator does not have to collect the tax if the customer presents a bona fide exemption certificate or document identifying the customer as an employee on official business for the Commonwealth of Pennsylvania or the government of the United States.
C. 
Records of exempt occupancies. The hotel operator shall maintain records to support and identify all exempt occupancies. These records shall include a statement from the hotel operator that itemizes all exemptions claimed for the month for which the tax return is being made.
A. 
Every operator of a hotel shall, on or before the 10th day of each month after the effective date of this article, transmit to the Township on a form prescribed and prepared by him, under oath or affirmation, a report of the total consideration received for room occupancy charged and collected during the preceding month and the total amount of tax due from such operator.
B. 
Payment. Every operator, at the time of filing every return required by this section, shall compute and pay to the Township the taxes collected by him and due to the Township during the period for which the report is made.
C. 
Late returns. If any amount of tax due is not remitted by the due date, interest at the rate of 1% per month, or fractional part of a month, shall accrue and be payable by the operator from the day the taxes are due and payable until paid.
A. 
If any operator shall neglect or refuse to make any report or payment as herein required, an additional 10% of the amount of the tax shall be added by the Township and collected. All such taxes shall be recoverable as other debts due the Township are now, by law, recoverable.
B. 
Any person who shall violate any provision of this article shall, upon being found liable therefor in any civil enforcement proceeding, pay a fine of not more that $600, plus court costs and reasonable attorneys' fees, for each and every violation. Each twenty-four-hour period during which failure to comply continues shall constitute a separate violation. This remedy shall be in addition to any other lawful remedies available 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.