[Adopted 1-27-2004 by Ord. No. 04-01[1]]
[1]
Editor's Note: This ordinance also repealed former Art. II, Hotel and Motel Room Occupancy Tax, adopted 12-9-2003 by Ord. No. 03-36.
This article implements the provisions of P.L. 2003, c. 114, which authorizes the governing body of a municipality to impose a tax at a uniform percentage rate as limited by statute based upon occupancy of a room or rooms in a hotel subject to taxation pursuant to Subsection (d) of Subsection 3 of P.L. 1966, c. 30 (N.J.S.A. 54:32B-3). This 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.
There is hereby established a hotel and motel room occupancy tax to the Borough of Glassboro which shall be fixed at a uniform percentage rate as follows: commencing July 1, 2004, 3% on charges of rent for every occupancy of a hotel or motel room in the Borough of Glassboro of a room or rooms in a hotel subject to taxation pursuant to Subsection (d) of Section 3 of P.L. 1966, c. 30 (N.J.S.A. 54:32B-3).
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 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 article.
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. 
The penalty for violation of the foregoing provisions shall be not more than $2,000, imprisonment for a term not to exceed 90 days or a period of community service for not more than 90 days, or any combination thereof, plus court costs, for each offense.
[Amended at time of adoption of Code (see Ch. 1, General Provisions, Art. I)]
The tax imposed by this article shall be collected on behalf of the Borough 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 Borough shall be joined as a party in any action or proceeding brought to collect the tax.
A copy of this article shall be transmitted to the State Treasurer and to each hotel or motel located within the Borough of Glassboro.