[HISTORY: Adopted by the Township Council of the Township of Washington 9-13-2007 by Ord. No. 34-2007. Amendments noted where applicable.]
The purpose of this chapter is to implement the provisions of N.J.S.A. 54:32D-1 et seq. which authorizes the Township Council to adopt an ordinance imposing a tax at a uniform percentage rate not to exceed 1% on charges for rent for every occupancy on or after July 1, 2003, but before July 1, 2004, of a room or rooms in a hotel or motel subject to taxation pursuant to subsection (d) of § 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 or motel room.
The fixed percentage of the hotel and motel room occupancy tax shall be a uniform percentage rate of 3% on charges for rent for every occupancy of a hotel or motel room in the Township of Washington.
Application. This tax shall apply to any hotel or motel or other applicable room in a hotel or motel subject to taxation pursuant to subsection (d) of § 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 or motel room.
In accordance with the requirements of N.J.S.A. 54:32D-1 et seq., this chapter sets forth the following requirements:
All taxes imposed by P.L. 2003, c. 114 (N.J.S.A. 54:32D-1) and thus by this chapter shall be paid by the purchaser.
A vendor shall not assume or absorb any tax imposed by this chapter.
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.
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 advertisement or representation continues shall be deemed a separate offense.
The tax imposed by P.L. 2003, c. 114 (N.J.S.A. 54:32D-1) and by this chapter shall be collected on behalf of the Township of Washington 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 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.