[HISTORY: Adopted by the Township Committee
of the Township of Wall 11-8-1978 as Sec. 3-14 of the Revised General
Ordinances. Amendments noted where applicable.]
As used in this chapter, the following terms
shall have the meanings indicated:
Any person who is employed either full or part time, at any
hotel or motel, in any capacity.
Any building, including but not limited to any related structure,
accessory building, and land appurtenant thereto, and any part thereof,
which contains 10 or more units of dwelling space or has sleeping
facilities for 10 or more persons and is kept, used, maintained, advertised
as, or held out to be a place where sleeping or dwelling accommodations
are available to transit guests.
A "hotel" with individual entrances from the exterior of
the building to each room or unit.
Any person who owns, purports to own or exercise control
of any hotel or motel.
Any individual, group of individuals, corporation, association
or other legal entity.
The following acts or activities be and the
same are hereby prohibited at any hotel or motel:
A.
No owner or employee shall rent a room or unit in
any hotel or motel to any person, nor permit, suffer or allow the
renting of any room or unit to any person for less than a period of
12 hours.
B.
No owner or employee shall rent a room or unit in
any hotel or motel to any person, nor permit, suffer or allow the
renting of any room or unit to any person for a period of time which
exceeds 90 days.
[Added 3-9-2005 by Ord. No. 8-2005[1]]
A.
There is hereby established a hotel and motel room
occupancy tax in the Township of Wall which shall be a fixed uniform
percentage rate of 3% on charges of rent for every occupancy of a
hotel or motel room in the Township of Wall after May 1, 2005, in
a hotel or motel subject to taxation pursuant to N.J.S.A. 54:32B-3.
B.
The hotel and motel room occupancy tax shall be in
addition to any other tax or fee imposed pursuant to statute, local
ordinance or resolution by any governmental entity upon the occupancy
of a hotel room.
C.
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 N.J.S.A. 54:32B-9(a).
D.
In accordance with the requirements of P.L. 2003,
c. 114:
(1)
All taxes imposed by this section shall be paid by
the purchaser.
(2)
A vendor shall not assume or absorb any tax imposed
by this section.
(3)
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.
(4)
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.
(5)
The penalty for violation of the foregoing provisions
shall be a fine of not less than $300 and not more than $1,250 for
each offense.
E.
The tax imposed by this section shall be collected
on behalf of the Township by the person collecting 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.
[1]
Editor's Note: This ordinance also stated
that: "a copy of this ordinance shall be transmitted to the State
Treasurer and to each hotel or motel located within the Township of
Wall.”
[Added 7-14-2010 by Ord. No. 8-2010]
A.
Every person
operating a hotel or motel in the Township shall keep therein at all
times a standard hotel register in which shall be printed legibly
the true name and home address of each and every guest or person renting
or occupying a room or rooms therein. The names of such guests shall
be written upon the register by the persons themselves, and if they
cannot write, the names shall be written in by the person renting
the room or rooms, stating that the persons occupying such room could
not sign their names. The person renting the room shall also require
each person or head of the party who is occupying such room or rooms
to display to the person in charge of the register one government-issued
photo identification or not less than two other forms of valid identification.
The form of identification that is produced shall be recorded, as
well as any information from the identification that differs from
the information supplied by said person renting the room. The register
shall also include the registrant's home address and telephone numbers
and the state license number of any motor vehicle then being used
by or operated by the registrant, including the make, model and color
of the vehicle, and the person renting the room shall thereupon write,
opposite the name so registered, the number of the room or rooms assigned
to each guest and the time when the same is rented, whether a.m. or
p.m. The register shall be signed by the person renting the rooming
unit and shall show the date of registration and the date when the
occupant of each room shall surrender the room. Until all such entries
have been made in such register, no guest shall be permitted to occupy
privately any room in the house. If the registrant does not write
in the register the information herein required as to the motor vehicle,
it shall be the duty of the operator or a duly authorized employee
to write in said information. At any time any room or rooms are surrendered,
it shall be the further duty of the agent to enter the time thereof
in the register opposite the names of all official persons making
such surrender.
B.
The register
shall be available at all times to any code enforcement or police
officer of the Township upon request.
C.
No person under the age of 18 shall be permitted to rent a room without the permission of a parent or legal guardian. If the parent is not present at the time the room is rented, the minor shall present proof, in writing, of parental consent, the parent’s name and telephone number and a legal form of identification, as set forth in Subsection A above, of the parent authorizing the registration.
D.
The Construction
Official or his or her designee is hereby designated as the local
enforcing agency of the provisions of this ordinance applicable to
motels, hotels or rooming houses having 10 or more sleeping rooms
for guests under the authority vested in him or her at N.J.A.C. 5:10-23.1
The Police Department and any law enforcement agency in whose jurisdiction
any of the above-mentioned places may be located may inspect such
place at any hour to see that the register requirements of this ordinance
are being complied with (N.J.S.A. 29:4-2).
E.
The penalty
for violation of the foregoing provisions shall be a fine not less
than $100 nor more than $2,000.
