[HISTORY: Adopted by the Township Committee of the Township of Freehold
as indicated in article histories. Amendments noted where applicable.]
[Adopted by Ord. No. O-75-8 (§ 2-29 of the Revised General
Ordinances)]
The legislature has adopted Senate Bill #1446, amending N.J.S.A. 5:5-48,
to take effect January 1, 1975. The amendment provides an admission tax of
$0.05 per person to be charged spectators at horse race meetings. The aforesaid
amendment provides that the tax shall be distributed to the municipality in
which the race meeting is held. The Freehold Raceway holds race meetings simultaneously
in Freehold Township and the Borough of Freehold. The legislature has not
determined in what manner and amount these monies shall be distributed where
a race meeting is held in two municipalities simultaneously. The Township
Committee is aware that the Borough of Freehold has adopted an ordinance substantially
similar to that which follows below. It is the intention of the Township Committee
that this article shall complement that of the Borough of Freehold and be
in accordance with the laws provided.
An admission tax of $0.05 per person, as authorized under N.J.S.A. 5:5-48,
as amended by Chapter 181 of the Laws of 1974, shall be imposed at every racing
meeting regulated by the New Jersey Racing Commission and held in the Township
of Freehold.
Such admission tax shall remain in effect until repealed by the Township
Committee and shall be imposed at every race meeting held in the Township
of Freehold subsequent to April 14, 1975.
[Adopted 3-27-2007 by Ord. No. O-07-5[1]]
[1]
Editor's Note: This ordinance was adopted as Ch. 179 of the Code
and renumbered for codification purposes.
There is hereby imposed within the Township of Freehold a tax to be
charged in accordance with the provisions of N.J.S.A. 54:32D-1 et seq., on
charges of rent for every occupancy within a hotel or motel. The tax shall
be at the rate of 3% on charges of rent for every occupancy. Said tax shall
be in addition to any and all taxes or fees imposed under state statute or
local ordinances upon the occupancy of a hotel or motel. For purposes of this
article, the word "hotel" shall be defined as a building regularly used and
kept open for the lodging of guests, including motels, bed-and-breakfasts
and inns.
A.
All taxes imposed by this article shall be paid by the
occupant of the room. "Occupant" shall be defined as a person who, for a consideration,
uses, possesses or has the right to use or possess any room in a hotel or
motel, under any lease, concession, permit, right of access, license to use
or other agreement or otherwise.
B.
The owner of the hotel/motel and/or the person or entity
making the hotel/motel room available for occupancy, shall not assume or absorb
any of the tax imposed by this article.
C.
The owner of the hotel/motel and/or the person making
the room available for occupancy 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 owner, that the
tax will not be separately charged and stated to the occupant, or that the
tax would be refunded to the occupant.
A.
The tax imposed by this article shall be collected on
behalf of the municipality by the person collecting the rent from the hotel/motel
occupant. That person shall either be the owner of the hotel/motel, the manager
or salesperson or other employee of the owner who arranges with the occupant
for the rental of the room.
B.
Individual liability. Each person required to collect
the tax imposed by this article 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 an occupant as if the
tax were a part of the rent and payable at the same time.
A.
A person required to collect the tax imposed under this
article as described above shall, on or before the 28th
day of each month, forward to the Director of the Division of Taxation in
the Department of Treasury the tax collected in the preceding month and shall
make and file a return for the preceding month with the Director on any form
and containing any information as the Director shall prescribe as necessary
to determine liability for the tax in the preceding month during which the
person was required to collect the tax. Should the Director determine to require
payments of tax liability at any intervals and based upon any collection classifications
other than described in this article, the person required to collect the tax
shall comply with any determinations made in that regard by the Director.
B.
The Director of the Division of Taxation shall collect
and administer the tax imposed under this article, and shall determine and
certify to the State Treasurer on a quarterly or more frequent basis the amount
of revenues collected in each municipality. The State Treasurer, upon certification
of the Director, shall pay and distribute on a quarterly or more frequent
basis, as prescribed by the State Treasurer, the amount of revenues determined
and certified as described above to the Township of Freehold.
A.
Each assumption or absorption of a tax by an owner or employee of an owner, as described in § 311-5B above, shall be deemed a separate offense, and each representation or advertisement by a vendor as described in § 311-5C above, for each day the representative or advertisement continues, shall be deemed a separate offense.
