[HISTORY: Adopted by the Municipal Council
of the City of Clifton as indicated in article histories. Amendments
noted where applicable.]
[Adopted 12-20-60 by Ord. No. 3319 as Article 5 of Chapter 12 of the Revised Ordinances of
the City of Clifton, New Jersey, 1960]
All tangible household personal property and
personal effects located within the City shall not be assessed and
taxed.
A.
This article shall apply to taxes on tangible household
personal property and personal effects due and payable in the year
1962, and thereafter so long as this article shall be in effect.
B.
This article shall not affect the obligation, lien
or duty to pay any taxes, interest or penalties which have accrued
or may accrue by virtue of any assessment made or which may be made
with respect to taxes levied for any year prior to the year 1962;
nor shall this article affect the legal authority to assess and collect
taxes which may be or have been due and payable prior to January 1,
1962, together with such interest and penalties as would have accrued
thereon under any provisions of law amended or repealed hereby.
C.
This article shall not invalidate any assessments
or affect any proceedings for the enforcement thereof pending on or
before January 1, 1962.
A certified copy of this article shall be filed
with the Division of Taxation in the Department of the Treasury of
the State of New Jersey and with the County Board of Taxation of Passaic
County.
Adopted 8-19-2003 by Ord. No. 6361-03]
It is the purpose of this article to implement
the provisions of P.L. 2003, c. 114,[1] 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. 30 (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.
[1]
Editor’s Note: See N.J.S.A. 54:32D-1
et seq.
A.
There is hereby established a hotel and motel room
occupancy tax in the City of Clifton, 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 City of Clifton 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 City of Clifton 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. 1996, c. 30, N.J.S.A. 54:32B-3
(sales tax).
B.
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.
In accordance with the requirements of P.L.
2003, c. 114:
A.
All taxes imposed by this article 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 $500 for each offense.
The tax imposed by this article shall be collected
on behalf of the City 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 City shall be
joined as a party in any action or proceeding brought to collect the
tax.
