The Township does hereby impose a tax at a uniform percentage rate of
1% on charges of rent for every occupancy on or after July 1, 2003, but before
July 1, 2004, and 3% on charges of rent for every occupancy on or after July
1, 2004, on a room or rooms in a hotel subject to taxation pursuant to the
New Jersey State Sales Tax, more specifically set forth in Subsection (d)
of Section 3 of P.L. 1966, c.30 (N.J.S.A. 54:32B-3). A tax imposed under this
section shall be in addition to any other tax or fee imposed pursuant to statute
or local ordinance or resolution by the Township.
This chapter or any amendment thereto shall take effect on the first
day of the first full month occurring 30 days after the date of transmittal
to the State Treasurer during calendar year 2003 and on the first day of the
first full month occurring 90 days after the date of transmittal to the State
Treasurer for any amendments adopted in calendar year 2004 and thereafter.
The hotel occupancy tax shall be administered in conformance with § 4
of Chapter 114 of the Laws of 2003 as follows:
A. All taxes imposed by this chapter shall be paid by the
purchaser or guest renting a hotel room;
B. A vendor or hotel establishment (hereinafter "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 hotel guest, 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 arid each representation or advertisement
by a vendor for each day the representation or advertisement continues shall
be deemed a separate offense; and
E. Any violation of this section shall be subject to penalties
imposed by the Municipal court, not to exceed $1,250.
The provisions of this chapter shall be subject to any rules or regulations
that are adopted by the Director of the Division of Taxation, New Jersey Department
of the Treasury.