A tax (hereinafter "hotel tax"), at the rate and in the manner set forth
in this chapter, is hereby imposed on charges of rent for every occupancy
of a room or rooms in a hotel located in the Township and subject to taxation
pursuant to Subsection (d) of N.J.S.A. 54:32B-3, the New Jersey State sales
tax, as said statute may be amended from time to time.
Beginning on the effective date of this chapter and until June 30, 2004,
the hotel tax shall be 1% on charges of rent for every occupancy. Beginning
July 1, 2004, and thereafter, the hotel tax shall be 3% on charges of rent
for every occupancy.
The hotel tax shall be in addition to any other tax or fee imposed pursuant
to federal, state or local law or regulation upon the occupancy of a hotel
room located in the Township.
The hotel tax shall be administered and distributed solely in accordance
with the requirements set forth at N.J.S.A. 40:48F-5, as said statute may
be amended from time to time. Upon the Director's certification of the
amount of revenues collected in the Township on a quarterly basis and upon
the warrant to the New Jersey State Comptroller, the hotel tax is paid and
distributed to the Township.