It is the purpose of this chapter to implement
the provisions 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, motel/bed-and-breakfast
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 or
resolution by any governmental entity upon the occupancy of a hotel
room.
There is hereby established a hotel and motel/bed-and-breakfast
room occupancy tax in the Borough of Beach Haven which shall be fixed
at a uniform percentage rate of 3% on charges of rent for every occupancy
of a hotel, motel or bed-and-breakfast room in the Borough of Beach
Haven 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 (sales tax).
The hotel and motel/bed-and-breakfast 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 chapter shall be paid by
the purchaser.
B. A 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 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 $1,250 for each offense.
The tax imposed by this chapter shall be collected
on behalf of the Borough of Beach Haven by the person collecting the
rent from the hotel or motel/bed-and-breakfast 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.