[HISTORY: Adopted by the Township Committee of the Township of Mansfield as indicated in article histories. Amendments noted where applicable.]
Article I Hotel and Motel Tax
[Adopted 7-25-2007 by Ord. No. 2007-10]
It is the purpose of this article to implement the provisions of P.L. 2003, c.114 (N.J.S.A. 40:48F-1 et seq.), which authorizes the governing body of a municipality to adopt an ordinance imposing a tax at a uniform percentage rate, not to exceed 3%, on charges of rent for every occupancy of a room or rooms in a hotel, motel or similar establishment subject to taxation pursuant to Subsection (d) of Section 3 of P.L. 1966, c. 30 (N.J.S.A. 54:32B-3) (sales tax).
There is hereby established a hotel and motel room occupancy tax in the Township of Mansfield which shall be fixed at a uniform percentage rate of 3% on charges of rent for every occupancy of a hotel, motel or similar establishment subject to taxation pursuant to Subsection (d) of Section 3 of P.L. 1966, c. 30.
The hotel and motel room occupancy tax established herein shall be in addition to any other tax or fee imposed pursuant to statute, local ordinance, or other legal means by any governmental entity upon the occupancy of a hotel, motel or similar establishment subject to taxation pursuant to Subsection (d) of Section 3 of P.L. 1966, c. 30.
All taxes imposed by this article shall be paid by the customer.
A vendor may not assume or absorb any portion of the tax imposed by this article.
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 established by this article 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 established by this article shall be deemed a separate offense and each representation or advertisement by a vendor for each day the representation or advertisement continues shall be deemed a separate offense.
The hotel and motel room occupancy tax will be collected on behalf of the Township of Mansfield by the person collecting the rent from the customer. Persons required to collect this new tax shall be personally liable for the tax imposed, collected or required to be collected. Such persons shall have the same right in respect to collecting the tax from customers as if the tax were a part of the rent and payable at the same time; provided, however, that the Chief Financial Officer of the Township of Mansfield shall be joined as a party in any action or proceeding brought to collect the tax.
A person required to collect the tax must, on or before the 20th day of each month, make and file a return for the preceding month with the Director of the Division of Taxation in the Department of the Treasury and submit all collected funds to the Director of the Division of Taxation in accordance with the general reporting requirements of N.J.S.A. 54:32B-17.
The Director of the Division of Taxation shall certify to the State Treasurer on a quarterly or more frequent basis, as prescribed by the State Treasurer, the amount of tax revenues collected in each municipality.
The State Treasurer shall, thereafter, pay and distribute to each municipality the amount of revenues certified by the Director of the Division of Taxation.
A copy of this article and any subsequent amendment hereto shall, immediately upon its passage, be transmitted by the Township Clerk to the State Treasurer as well as to every establishment within the Township of Mansfield that will be required to comply with the new requirements.