[Adopted 4-20-1993 by Ord. No. 1147; amended in its entirety 4-20-2004 by Ord. No. 1454]
There is hereby created, pursuant to the authority conferred by N.J.S.A. 40:54D-1 et seq., as the same may be amended from time to time, a Tourism Improvement and Development District, to be known as the "Greater Wildwoods Tourism Improvement and Development Authority" (GWTIDA). All provisions of N.J.S.A. 40:54D-1 et seq., as the same may be amended from time to time, are hereby incorporated herein by this reference thereto.
[Amended 11-16-2021 by Ord. No. 1855]
A. 
The Tourism Improvement and Development District is authorized, pursuant to N.J.S.A. 40:54D-4(a), to levy taxes upon predominantly tourism-related retail receipts at a rate of 2%, and to levy a tourism assessment tax at a rate of 1.85%, for the purpose of increasing public revenue and to devote the proceeds from said taxes to the purpose described in said Chapter 165 of the Laws of 1992 as same shall be amended from time to time.
B. 
The provisions of this section shall take effect on the first day of the first full month occurring 90 days after the date of transmittal of a copy of this article to the Treasurer of the State of New Jersey, provided same has been duly adopted and is in full force and effect.
A. 
This section is subject to the provisions of N.J.S.A. 40:54D-1 et seq., as amended by P.L. 2002, c. 72, and as the same may be amended from time to time hereafter in accordance with the legislative commentary regarding same dated November 13, 2002, annexed hereto. The same are hereby incorporated herein by the reference as if set forth at length.
B. 
Collections and charges.
[Amended 11-16-2021 by Ord. No. 1855]
(1) 
For purposes of this article, "transient accommodation," "transient space marketplace" and "professionally managed unit" shall be defined as set forth in N.J.S.A. 40:54D-3.
(2) 
Collection of the 2% and 1.85% taxes set forth in § 270-2A, above, shall be required by all persons making charges for a transient accommodation that is obtained through a transient space marketplace or is a professionally managed unit.
(3) 
Charges for the rental of a transient accommodation, as set forth in Subsection B(2), above, are not subject to the tourism-related retail receipts tax of 2% or the tourism assessment tax of 1.85% if:
(a) 
The keys or other means of physical entrance to the property are provided to the lessee at the location of an off-site licensed real estate broker;
(b) 
The occupancy occurs for at least 90 consecutive days (permanent resident exemption); or
(c) 
The occupant is the federal government or the State of New Jersey or any of their agencies or instrumentalities.
C. 
Tourism development fees.
(1) 
As required by N.J.S.A. 40:54D-15, there hereby is established a tourism development fee. The tourism development fee imposed hereunder shall be uniform throughout the district and shall apply to all persons and/or business entities as permitted under the law or this section. The tourism development fee established hereby shall be payable by:
(a) 
All persons making sales of tangible personal property or services, the receipts from which are subject to the Sales and Use Tax Act, P.L. 1966, c. 30 (N.J.S.A. 54:32B-1 et seq.) but which are not predominantly tourism-related retail receipts as defined in N.J.S.A. 40:54D-1 et seq.
(b) 
All persons making charges for participant amusements.
(c) 
All persons operating businesses that charge for parking, garaging or storing motor vehicles.
(d) 
All persons making sales of tangible personal property or services, the receipts from which are subject to the Sales and Use Tax Act, P.L. 1966, c. 30 (N.J.S.A. 54:32B-1 et seq.) and who are required to collect a tax on predominately tourism-related retail receipts, but only to the extent that the amount of tax on those receipts collected in a year by the person is less than the amount of the tourism development fee for that year; provided, however, that persons making sales of food and drink subject to taxation pursuant to Subsection (c) of Section 3 of P.L. 1966, c. 30 (N.J.S.A. 54:32B-3) shall pay a tourism development fee in the amounts required by N.J.S.A. 40:54D-15; and
(e) 
All persons providing tourism lodging (as "tourism lodging" is defined at N.J.S.A. 40:54D-3), who shall pay a tourism development fee in an amount determined in the sole discretion of the municipality by ordinance regardless of whether those sales are otherwise subject to the Sales and Use Tax Act. If the tourism lodging is rented by an agent on behalf of the owner, the agent shall retain the amount of the fee for each unit of lodging from the amount or amounts of rent first collected on behalf of the owner on that unit in a year, and forward the amount or amounts on behalf of the person providing tourism lodging pursuant to the requirements of Section 17 of the Law (N.J.S.A. 40:54D-17).
(2) 
A businesses paying the tourism development fee or the tourism assessment shall be exempt from any county- or state-imposed future room taxes, tourism taxes, beach fees, or other similar taxes imposed by a county or the State of New Jersey on tourism-related business.
D. 
All funds and revenues received by GWTIDA from the Treasurer of the State of New Jersey shall be used by the Authority first to make payment for services provided by a municipality in which a tourism project is located to that extent that those payments are required by an agreement entered into on or before February 8, 2000. The remaining tourism assessments collected and paid to the Authority shall be used for a beach operation offset payment as provided for in Subsection F herein, and the balance of the funds shall be used by the Authority for advertising, promotion and other tourism development activities as approved and budgeted by the Authority.
E. 
The beach operation offset payment payable within the district shall be set in accordance with the law. Each municipality within the district shall receive an equal share of the beach operations offset payment payable in the district in which the municipality is located; provided, however, that the share of a municipality that may not receive a payment due to the provisions of the law shall be used by the Authority for advertising, promotion and other tourism development activities as approved and budgeted by the Authority. No beach operation offset payments may be made to a municipality in any year in which that municipality imposes beach fees, beach taxes or similar user fees, or beach-tag-type fees to, or the use of, a beach within the boundaries of that municipality.
F. 
All taxes or assessments imposed by this section shall be paid by the purchaser. A vendor shall not assume or absorb any tax or assessment imposed by this section. A vendor shall not in any manner advertise or represent that a tax or assessment imposed by this section will be assumed or absorbed by the vendor. Each assumption or absorption by a vendor of the tax or assessment shall be deemed a separate offense and each representation of advertisement by a vendor for each day the representation or advertisement continues shall be deemed a separate offense. Penalties for violation of any of the foregoing provisions shall be as established pursuant to § 270-10 of the Code of the City of North Wildwood.
[Amended 4-18-2006 by Ord. No. 1494]
Tourism development fees as herein created shall be due and payable on the first day of May in each year. All payments will be made to the City Clerk of the City of North Wildwood, for transmittal to the Chief Financial Officer of the City of North Wildwood. Failure to pay any tourism development fee within 15 days after the day when due shall subject the person or business obligated for such fee to a penalty equal to 5% of the tourism development fee per month or any part thereof during which the fee remains delinquent, together with interest at the rate of 18% per annum for the period of the delinquency. Delinquent fees, together with penalties and interest thereon, will be charged as a delinquency owed by the property owner to the City and shall be treated for collection purposes in the same manner as delinquent taxes, sewer rents and other municipal charges.
A. 
The City Clerk of the City of North Wildwood shall prepare an application form to be transmitted to all persons holding mercantile licenses in the City of North Wildwood, which application form shall provide for the submission of the following information:
(1) 
Name.
(2) 
Address; out-of town address, if any.
(3) 
Telephone number; out-of-town telephone number, if any.
(4) 
Trade name, if any.
(5) 
Address where business activity conducted, if any.
(6) 
If an exemption is claimed, the basis for the exemption and description of proof submitted of same.
(7) 
Signature.
(8) 
Date.
B. 
Should any person claim an exemption from all or a portion of the tourism development fee on the basis of collection of tax on predominantly tourism-related retail receipts and, in support of such claim for exemption, supply information related to the collection of tax on predominantly tourism-related retail receipts, or such information is obtained by the City of North Wildwood from the Director of the Division of Taxation in the Department of the Treasury of the State of New Jersey for the purpose of verifying the claim for exemption or partial exemption, such information will be retained by the City of North Wildwood separate and apart from the application containing the claim for exemption, and such information shall be made available only to authorized representatives of the City of North Wildwood solely for the purpose of determining whether or not the person is entitled to the exemption or partial exemption claimed. Such information shall not be deemed to be public records and not be available for general public inspection.
A. 
The tourism development fees are hereby fixed as follows:
[Amended 4-17-2012 by Ord. No. 1604; 11-8-2017 by Ord. No. 1730; 11-8-2017 by Ord. No. 1730]
Type
Fee
Amusement games
$360
Amusement ride not subject to 2% or 1.85% tax
$360
Beach concession ice cream vendor
$220
Coin-operated machines
$15
Distributors
$575
Hair/cosmetology sales
$95
Lawn maintenance
$295
Laundry (commercial)
$2,995
Marina
40 slips or under
$400
Over 40 slips
$675
Parking lot
40 spaces or under
$400
Over 40 spaces
$675
Property rentals (meeting the definition of "tourism lodging" as set forth in N.J.S.A. 40:54D-3):
Apartment/house
$175
Separately assessed unit (condo)
$300
Rooming house
$675
Restaurant/bar
40 seats or under
$400
Over 40 seats
$675
Taxi (company)
$450
Water park
$2,995
All other businesses/retail
Up to 1,000 square feet
$360
Over 1,000 square feet
$360 + $38.50 for each additional 100 square feet
B. 
Any person subject to payment of a tourism development fee whose mercantile license does not pertain to a fixed location shall, upon application, be exempt from payment of a tourism development fee to the City of North Wildwood, provided that a tourism development fee has been paid to one of the other municipalities participating in the Greater Wildwoods Tourism Improvement and Development Authority and evidence of such payment is submitted with the application for exemption.
A. 
The taxes upon predominantly tourism-related retail receipts which are authorized by this article shall be subject to the following regulations:
(1) 
All taxes imposed by this article shall be paid by the purchaser.
(2) 
A vendor shall not assume or absorb any of the taxes which are authorized to be imposed by the terms of this article.
(3) 
A vendor shall not advertise or represent that any of the taxes authorized to be imposed by the terms of this article will be assumed or absorbed by the vendor.
(4) 
Each assumption or absorption by a vendor of any of the taxes authorized by the terms of this article shall be deemed a separate offense, and each representation or advertisement by a vendor for each day the representation or advertisement continues shall be deemed a separate offense.
B. 
These taxes shall be paid to the Treasurer of the State of New Jersey and 90% of said revenues shall be transferred to the New Jersey Sports and Exhibition Authority in connection with its financing and construction of the Wildwood Convention Center, and 10% of said taxes shall be transferred by the Treasurer of the State of New Jersey to the Greater Wildwoods Tourism Improvement and Development Authority to be used for its lawful purposes. This allocation of the taxes shall continue until the State Treasurer certifies that all bonds or notes issued by the Sports Authority to finance the Wildwood Convention Center facility, together with interest thereon, have been fully met and discharged or otherwise provided for.
[Amended 11-16-2021 by Ord. No. 1855]
This article shall not be altered or repealed, except by mutual action of all of the municipalities forming part of the Tourism Improvement and Development District herein established.
This article shall not be altered or repealed in such manner as to affect any bonds or other obligations pertaining to projects within the Tourism Improvement and Development District herein established which are outstanding.
Any person violating any provision of this article shall be subject to a fine not to exceed $1,250 or imprisonment for a term not to exceed 90 days, or both.
Nothing contained in this article shall be deemed as precluding the GWTIDA from employing such individuals as it deems necessary to investigate potential violations of this article and to report the findings of such investigations to the City Clerk and to such other individuals as the City of North Wildwood may employ and charge with the duty of enforcing the full applicable ordinances concerning mercantile licenses as adopted by the City of North Wildwood. Any investigation concerning potential violations of this article that is conducted by any employee or agent of GWTIDA shall be conducted in conformity with all applicable federal, state and local laws. Nothing in this article shall be deemed to empower GWTIDA to issue process for violations or to otherwise authorize entry upon private property. Should investigation require the issuance of a search warrant so as to authorize the entry upon private property, then such investigation shall be conducted in conjunction with the North Wildwood Police Department and the individuals employed by the City of North Wildwood and who are charged with the duty of enforcing all applicable ordinances of the City of North Wildwood.
No mercantile license shall be issued unless the Tourism Development Fee relative to such business or property, if applicable, has been paid in full.