[Adopted 9-20-1960 by Ord. No. 498]
All tangible household personal property and
personal effects located within the Township of Saddle Brook shall
not be assessed and taxed.
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 article 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 article 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of law amended or repealed hereby; nor shall this article invalidate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.
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
Bergen County.
[Adopted 8-14-2003 by Ord. No. 1285]
It is the purpose of this article to implement
the provisions of P.L. 2003, c. 114, which authorizes the governing
body of a municipality to adopt an ordinance imposing a tax at a uniform
percentage rate not to exceed 1% on charges of rent for every occupancy
on or after July 1, 2003, but before July 1, 2004, and not to exceed
3% on charges of rent for every occupancy on or after July 1, 2004,
of a room or rooms in a hotel subject to taxation pursuant to Subsection
(d) of Section 3 of P.L. 1966, c. 40 (N.J.S.A. 54:32B-3), which shall
be in addition to any other tax or fee imposed pursuant to statute
or local ordinance or resolution by any governmental entity upon the
occupancy of a hotel room.
There is hereby established a hotel and motel
room occupancy tax in the Township of Saddle Brook, which shall be
fixed at a uniform percentage rate of 1% on charges of rent for every
occupancy of a hotel or motel room in the Township of Saddle Brook
on or after July 1, 2003, but before July 1, 2004, and 3% on charges
of rent for every occupancy of a hotel or motel room in the Township
of Saddle Brook on or after July 1, 2004, of a room or rooms in a
hotel subject to taxation pursuant to Subsection (d) of Section 3
of P.L. 1966, c. 40, N.J.S.A. 54:32B-3 (sales tax).
The hotel and motel room 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 the
occupancy of a hotel room
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.
The tax imposed by this article shall be collected
on behalf of the Township by the person collecting the rent from the
hotel or motel 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 Township shall be joined as a party
in any action or proceeding brought to collect the tax.