[HISTORY: Adopted by the City Council of the City of Rahway 9-8-2003 by Ord. No. O-63-03. Amendments noted where applicable.]
There is hereby established, pursuant to the provisions of P.L. 2003, c. 114, a hotel and motel room occupancy tax in the City of Rahway, which shall be fixed at a uniform percentage rate of 1% on charges of rent for every occupancy of hotel and motel rooms in the City on or after July 1, 2003, but before July 1, 2004, and 3% on charges of rent for every occupancy of hotel and motel rooms in the City on or after July 1, 2004, of a room or rooms in a hotel or motel subject to taxation pursuant to N.J.S.A. 54:32B-3(d) (sales tax).
The hotel and motel room occupancy tax shall be in addition to any other tax or fee imposed pursuant to state statute or City ordinance or resolution upon the occupancy of any hotel or motel room in the City.
All taxes imposed by this chapter shall be paid by the customer, i.e., the occupant of the hotel or motel room.
A vendor, i.e., hotel or motel proprietor or operator, shall not assume or absorb any tax imposed by this chapter.
A vendor shall not in any manner advertise or hold out to any person or to the public in general, in any matter whatsoever, either directly or indirectly, that said 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 that the tax shall be assumed or absorbed by the vendor, for each day that the representation or advertisement continues, shall be deemed a separate offense,
The tax imposed by this chapter shall be collected on behalf of the City 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 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 City shall be joined as a party in any action or proceeding brought to collect the tax.
Any person who violates any provision of this chapter shall, upon conviction thereof, be punished by a fine not to exceed $1,250 or by imprisonment for a term not to exceed 90 days, or both.