Borough of Upper Saddle River, NJ Chapter 127 Taxation

[HISTORY: Adopted by the Borough Council of the Borough of Upper Saddle River as indicated in article histories. Amendments noted where applicable.]

GENERAL REFERENCES

Hotels, motels and boardinghouses — See Ch. 189.

Article I Hotel and Motel Room Occupancy Tax

[Adopted 3-9-2005 by Ord. No. 4-05]

§ 127-1 Purpose.

It is the purpose of this article to implement the provision of P.L. 2003, c. 114, which authorizes the governing body of a municipality to adopt an ordinance imposing a tax at a uniform percentage rate, 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. 40 (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 of resolution by any governmental entity upon the occupancy of a hotel room.

§ 127-2 Tax established.

There is hereby established a hotel and motel room occupancy tax in the Borough of Upper Saddle River of 3% on charges of rent for every occupancy of a hotel or motel room in the Borough of Upper Saddle River on or after the effective date of this article, of a room or rooms in a hotel subject to taxation pursuant to Subsection (d) of Section 3 of P.L. 1966, c. 40, N.J.S.A. 54:32B-3 (sales tax).

§ 127-3 Additional taxes and fees.

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.

§ 127-4 Responsibility for payment; violations and penalties.

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 day 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.

§ 127-5 Collection of tax.

The tax imposed by this article shall be collected on behalf of the Borough of Upper Saddle River 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; providing the Chief Financial Officer of the Borough of Upper Saddle River shall be joined as a party in any action or proceeding brought to collect the tax.

§ 127-6 Transmittal of provisions of article.

A copy of this article shall be transmitted to the State Treasurer and to each hotel or motel located within the Borough of Upper Saddle River.