[HISTORY: Adopted by the Township Committee
of the Township of South Hackensack 8-27-2003 by Ord. No. 2003-14. Amendments noted where applicable.]
GENERAL REFERENCES
Motel and hotels — See Ch. 148.
It is the purpose of this chapter 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 hotel
or motel occupancy on or after July 1, 2003, but before July 1, 2004,
and not to exceed 3% on charges of rent for every such occupancy on
or after July 1, 2004, of a room or rooms in a hotel or motel 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 imposed a hotel and motel room
occupancy tax in the Township of South Hackensack 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 South Hackensack on or
after October 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 South Hackensack on or after July 1, 2004, or 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 chapter shall be paid by
the purchaser;
B.
A vendor shall not assume or absorb any tax imposed
by this chapter;
C.
A vendor shall not in any manner advertise or holdout
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; and
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 chapter shall be collected
on behalf of the Township of South Hackensack 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.
[Amended 2-14-2008 by Ord. No. 2008-02]
For a violation of any provision of this chapter,
unless otherwise provided by law, any person, firm, association, partnership
or corporation so violating shall, upon conviction, be subject to
one or more of the following: a fine not exceeding $2,000, imprisonment
in the county jail for a term not exceeding 90 days or a period of
community service not exceeding 90 days, all of the aforesaid, however,
being in the discretion of the Judge or other officer having jurisdiction.
