[Adopted 5-3-2004 by Ord. No. 7-2004]
It is the purpose of this article to implement
the provisions of N.J.S.A. 40:48f-1 et seq. which authorizes the governing
body of a municipality to adopt an ordinance imposing a tax at an
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 or motel subject to taxation
pursuant to Subsection (d) of Section 3 of 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.
Unless the context in which they occur requires
otherwise, the following terms when used in this article, shall mean:
Includes every occupant of a room or rooms in a hotel.
The Director of the Division of Taxation of the State Department
of the Treasury or any officer, employee or agency of the Division
of Taxation in the Department of the Treasury duly authorized by the
Director (directly, or indirectly by one or more redelegations of
authority) to perform the functions mentioned or described in this
article.
A building or portion of it which is regularly used and kept
open as such for the lodging of guests. The term "hotel" includes
an apartment hotel, a motel, boardinghouse or club, whether or not
meals are served.
The use or possession or the right to the use or possession
of any room in a hotel.
A person who, for a consideration, uses, possesses or has
the right to use or possess any room in a hotel under any lease, concession,
permit, right of access, license to use or other agreement or otherwise.
Any occupant of any room or rooms in a hotel for at least
90 consecutive days shall be considered a permanent resident with
regard to the period of such occupancy.
Includes an individual, partnership, society, association,
joint-stock company, corporation, public corporation or public authority,
estate, receiver, trustee, assignee, referee and any other person
acting in a fiduciary or representative capacity, whether appointed
by a court or otherwise, and any combination of the foregoing.
Includes tangible personal property or services; every operator
of a hotel and every lessor. Said terms shall also include any officer
or employee of a corporation or of a dissolved corporation who, as
such officer or employee, is under a duty to act for such corporation
in complying with any requirement of this article and any member of
a partnership; provided, however, the vendor of tangible personal
property to all contractors, subcontractors or repairmen, consisting
of materials and supplies for use by them in erecting structures for
others or building on or otherwise improving, altering or repairing
real property of others, shall not be deemed a person required to
collect tax, and the tax imposed by any section of this article shall
be paid directly by such contractors, subcontractors or repairmen.
A person who purchases property or who receives services.
The amount of the sales price of any property and the charge
for any service taxable under this article, valued in money, whether
received in money or otherwise, including any amount for which credit
is allowed by the vendor to the purchaser, without any deduction for
expenses or early payment discounts, but excluding any credit for
property for the same kind that is not tangible personal property
purchased for lease accepted in part payment and intended for resale,
excluding the cost of transportation where such cost is separately
stated in the written contract, if any, and on the bill rendered to
the purchaser, and excluding the amount of the sales price for which
food stamps have been properly tendered in full or part payment pursuant
to the federal Food Stamp Act of 1977, Pub.L.95-113.
Any room or rooms of any kind in any part or portion of a
hotel which is available for or let out for any purpose other than
a place of assembly.
The exercise of any right or power over tangible personal
property by the purchaser thereof and includes, but is not limited
to, the receiving, storage or any keeping or retention for any length
of time, withdrawal from storage, any distribution, any installation,
any affixation to real or personal property or any consumption of
such property. Use also includes the exercise of any right or power
over intrastate or interstate telecommunications, mobile telecommunications
services and prepaid telephone calling arrangements. Use also includes
the exercise of any right or power over utility service.
There is hereby established a hotel and motel
room occupancy tax in the City of Pleasantville which shall be fixed
at a uniform percentage rate of 3% on charges of rent for every occupancy
of a hotel room in the City of Pleasantville on or after July 1, 2004,
on charges of rent for every occupancy of a hotel as that term is
defined in this article.
The 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 tax imposed by this article shall not be
imposed on those organizations specified in the New Jersey Sales and
Use section, N.J.S.A. 54:32b-9.
A.
All taxes imposed by this article shall be paid by
the purchaser.
B.
A hotel/motel or any other entity subject to this
tax shall not assume or absorb any tax imposed by this article.
C.
A hotel/motel or any other entity subject to this
tax 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 hotel/motel or any other
entity subject to this tax, 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 hotel/motel or
any other entity subject to this tax of the tax shall be deemed a
separate offense, and each representation or advertisement by a hotel/motel
or any other entity subject to this tax for each day that the representation
or advertisement continues shall be deemed a separate offense.
The tax imposed by this article shall be collected
on behalf of the City by the person collecting the rent from the 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 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.
