The Township of Robbinsville (hereinafter the "Township") does hereby impose a tax, at a uniform percentage rate of 3% on charges for rent for every occupancy on or after the effective date of this chapter, on a room or rooms in a hotel subject to taxation pursuant to the New Jersey State Sales Tax, more specifically set forth in Subsection (d) of Section 3 of P.L. 1966, c. 30 (N.J.S.A. 54:32B-3). A tax imposed under this section shall be in addition to any other tax or fee imposed pursuant to statute or local ordinance or resolution by the Township.
The hotel use tax shall be administered in conformance with N.J.S.A. 40:48-1 et. seq. as follows:
A. All taxes imposed by this chapter shall be paid by the purchaser or guest renting a hotel room.
B. A vendor or hotel establishment (hereinafter "vendor") shall not assume or absorb any tax imposed by this chapter.
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 hotel guest, 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 the representation or advertisement continues shall be deemed a separate offense.
E. Any violation of this section shall be subject to penalties imposed by the Municipal Court, not to exceed $1,250.