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 representation or advertisement
by a vendor for each day that the representation or advertisement
continues shall be deemed a separate offense; and
E. The penalty for violation of the foregoing provisions
shall be $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.
A copy of this ordinance shall be transmitted
to the State Treasurer and to each hotel or motel located within the
Township of Maplewood.