[Adopted 5-19-2008 by Ord. No. 1623-2008]
There is hereby imposed within the Township of Hamilton a tax to be charged in accordance with the provisions of N.J.S.A. 54:32-D1 et seq., on charges of rent for every occupancy within a hotel, motel or boardinghouse room. The tax shall be at the rate of 3% on charges of rent for every occupancy on and after July 1, 2004. Said tax shall be in addition to any and all taxes or fees imposed under state statute or local ordinances upon the occupancy of a hotel, motel or boardinghouse. For purposes of this article, the word "hotel" shall include motels and boardinghouses, as well as hotels.
All taxes imposed by this article shall be paid by the occupant of the room. "Occupant" shall be defined as a person who, for a consideration, uses, possesses or has the right to use or possess any room in a hotel, motel or boardinghouse, under any lease, concession, permit, right of access, license to use, or other agreement or otherwise.
The owner of the hotel and/or the person or entity making the hotel room available for occupancy shall not assume or absorb any of the tax imposed by this article.
The owner of the hotel and/or the person making the room available for occupancy 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 owner, that the tax will not be separately charged and stated to the occupant, or that the tax would be refunded to the occupant.
The tax imposed by this article shall be collected on behalf of the municipality by the person collecting the rent from the hotel occupant. That person shall either be the owner of the hotel, the manager or sales person or other employee of the owner who arranges with the occupant for the rental of the room.
Individual liability. Each person required to collect the tax imposed by this article 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 an occupant as if the tax were a part of the rent and payable at the same time.
A person required to collect the tax imposed under this article as described above shall, on or before, the 28's day of each month, forward to the Director of the Division of Taxation in the Department of the Treasury the tax collected in the preceding month and shall make and file a return for the preceding month with the Director on any form and containing any information as the Director shall prescribe as necessary to determine liability for the tax in the preceding month during which the person was required to collect the tax. Should the Director determine to require payment of tax liability at any intervals and based upon any collection classifications other than described in this article, the person required to collect the tax shall comply with any determinations made in that regard by the Director.
The Director of the Division of Taxation shall collect and administer the tax imposed under this article, and shall determine and certify to the State Treasurer on a quarterly or more frequent basis the amount of revenues collected in each municipality. The State Treasurer, upon certification of the Director and upon the warrant of the State Comptroller, shall pay and distribute on a quarterly or more frequent basis, as prescribed by the State Treasurer, the amount of revenue determined and certified as described above, to the Township of Hamilton.
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 the 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).
Violations. Each assumption or absorption of a tax, by an owner or employee of an owner, as described in § 269-2C above, shall be deemed a separate offense, and each representation or advertisement by a vendor as described in said section, for each day the representation or advertisement continues, shall be deemed a separate offense.
Penalties. For any violation or offense committed under this article, the offender shall be liable for a fine of not less than $100 nor more than $1,250; for a term in the county jail not to exceed 90 days; or a period of community service not to exceed 90 days in the discretion of the Judge of the Municipal Court.