[Adopted 10-21-2003 by Ord. No. 1281-03]
[Amended 9-4-2012 by Ord. No. 1511-12]
There is hereby established, pursuant to the
provisions of P.L. 2003, c. 114 (N.J.S.A. 40:48F-1 et seq., a hotel
and motel room occupancy tax in the Township of Hazlet which shall
be fixed at a uniform percentage rate of 3% on charges of rent for
every occupancy of hotel and motel rooms in the Township 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 Township ordinance or resolution upon the occupancy of any hotel
or motel room in the Township.
A.
All taxes imposed by this article shall be paid by
the customer, i.e., the occupant of the hotel or motel room.
B.
A vendor, i.e. hotel or motel proprietor or operator,
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 matter whatsoever,
either directly or indirectly, that the 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.
D.
Each assumption or absorption by a vendor of the said
tax shall be deemed a separate offense and each representation or
advertisement by a vendor that the said 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 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 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.
