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 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 Egg Harbor 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 Egg Harbor 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 Egg Harbor 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.
The hotel and motel room occupancy tax authorized herein shall not be
imposed on the rent for an occupancy if the purchaser, user or consumer is
an entity exempt from the tax imposed on an occupancy under the Sales and
Use Tax Act pursuant to Subsection (a) of Section 9 of P.L. 1966, c. 30 (N.J.S.A.
54:32B-9).
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 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.
E. Violation of any provision of this chapter shall, upon
conviction thereof, be punished by a minimum fine of $100 or a maximum of
$2,000 or by imprisonment for a term not exceeding 90 days or by a period
of community service not exceeding 90 days. Each and every violation shall
be considered a separate violation. Any person who is convicted of violating
the provisions of this chapter within one year of the date of a previous violation
and who was fined for the previous violation may be sentenced by the Court
to an additional fine as a repeat offender. The additional fine imposed as
a repeat offender shall not be less than the minimum or exceed the maximum
fine provided herein, and same shall be calculated separately from the fine
imposed for the violation of this chapter.
[Amended 4-12-2006 by Ord. No. 20-2006]
The tax imposed by this chapter 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.