[HISTORY: Adopted by the Township Council of the Township of Ewing as indicated in article histories. Amendments noted where applicable.]
Article I Tax Exemption for Single-Family Dwellings
Article II Hotel and Motel Occupancy Tax
[Adopted 11-24-1998 by Ord. No. 98-13 as Ch. 197, Art. I, of the 1998 Code]
This article is enacted to permit five-year tax exemptions and abatements for improvements to certain properties pursuant to the Five-Year Exemption and Abatement Law, N.J.S.A. 40A:21-1 et seq.
No structure or any improvements thereto shall be eligible for exemption or abatement unless specifically set forth herein. Eligible structures include single-family dwelling units more than 20 years old, provided that the improvement thereto is a modernization, rehabilitation, renovation, alteration or repair which produces a physical change in an existing building or structure that improves the safety, sanitation, decency or attractiveness of the building or structure as a place for human habitation and which does not change its use.
Notwithstanding that the value of the property to which the improvements is made is increased, the Tax Assessor, in determining the value of real property, shall regard the first $25,000 in the Assessor's full and true value of improvements as not increasing the value of the property for a period of five years. During the exemption period, the assessment on the property shall not be less than the assessment thereon existing prior to the improvements.
No exemption or abatement shall be granted with respect to any property for which property taxes are delinquent or remain unpaid or for which penalties for nonpayment of taxes are due.
An additional improvement completed on a property granted a previous exemption or abatement during the period in which such previous exemption or abatement is in effect shall be qualified for an exemption or abatement just as if such property had not received a prior exemption or abatement. In such case, the additional improvement, conversion or construction shall be considered as separate for the purposes of calculating exemptions and abatements pursuant to this article, except that the assessed value of any previous improvement shall be added to the assessed valuation as it was prior to that improvement for the purpose of determining the assessed valuation of the property.
No exemption or abatement shall be granted except upon written application filed with the Tax Assessor within 30 days, including Saturdays and Sundays, following the completion of the improvement.
[Adopted 10-14-2003 by Ord. No. 03-18]
It is the purpose of this article to implement the provision of P.L. 2003, c. 114 (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 a uniform percentage rate not to exceed 3% on charges of rent for every occupancy 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 or resolution by any governmental entity upon the occupancy of a hotel room.
There is hereby established a hotel and motel room occupancy tax in the Township of Ewing, which shall be fixed at a uniform percentage rate of 3% on charges of rent for every occupancy of a hotel or motel room in the Township of Ewing 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 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.
The hotel and motel room occupancy tax authorized herein shall not be imposed on the rent for an occupancy if the purchaser, user or consumer is an entity exempt from the tax imposed on an occupancy under the Sales and Use Tax Act pursuant to subsection (a) of section 9 of P.L. 1966, c. 30 (N.J.S.A. 54:32B-9).
The hotel and motel room occupancy tax shall be administered in conformance with the requirements of P.L. 2003, c. 114:
All taxes imposed by this article shall be paid by the purchaser.
A hotel or motel establishment (hereinafter "vendor") shall not assume or absorb any tax imposed by this article.
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.
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.
The penalty for violation of the foregoing provisions shall be up to $1,500 for each offense.
The tax imposed by this article shall be collected on behalf of the Township 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 Township shall be joined as a party in any action or proceeding brought to collect the tax.