[HISTORY: Adopted by the Township of Howell
by Ord. No. O-00-35 (§ 3-35 of the 1974 Code). 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.[1]
A hotel with individual entrances from the exterior of the
building to each room or unit.
Any person who owns, purports to own or exercises control
of any hotel or motel.
Any individual, group of individuals, corporation, association
or other legal entity.
[1]
Editor's Note: The definition of "hotel," which immediately
followed this definition, was repealed 5-19-2009 by Ord. No. O-09-23.
[Amended 5-19-2009 by Ord. No. O-09-23]
The following acts or activities be and the
same hereby are prohibited at any motel:
A.
No owner or employee shall rent a room or unit in
any 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 24 hours.
B.
No owner or employee shall rent a room or unit in
any 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
14 days.
[Added 11-25-2008 by Ord. No. O-08-43]
A.
Tax established.
(1)
There is hereby established a hotel and motel room
occupancy tax in the Township of Howell which shall be fixed at a
uniform percentage rate of 1% on charges of rent for every occupancy
of a hotel or motel room in the Township of Howell on or after July
1, 2003, but before July 1, 2004, and 3% on charges of rent for every
occupancy of a hotel or motel room in the Township of Howell on or
after July 1, 2004, of a room or rooms in a hotel subject to taxation
pursuant to Subsection (d) of § 3 of P.L. 1966, c. 40, N.J.S.A.
54:32B-3 (sales tax).
(2)
The hotel and motel room occupancy tax shall be in
addition to any other tax or fee imposed pursuant to statute or local
ordinance or resolution by any governmental entity upon the occupancy
of a hotel room.
(3)
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 Subsection (a) of § 9
of P.L. 1966, c. 30 (N.J.S.A. 54:32B-9).
(4)
In accordance with the requirements of P.L. 2003,
c. 114, N.J.S.A. 40:48F-1:
(a)
All taxes imposed by this chapter shall be paid
by the purchaser.
(b)
A vendor shall not assume or absorb any tax
imposed by this section.
(c)
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.
(d)
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.
(e)
The penalty for violation of the foregoing provisions
shall be for each offense.
(5)
The tax imposed by this chapter 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 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.
B.
When effective.
(1)
A copy of this section shall be transmitted to the
State Treasurer and to each hotel or motel located within the Township
of Howell.
(2)
This section shall take effect immediately upon final
passage. The tax provisions of this section shall take effect on the
first day of the first full month occurring 30 days after the date
of transmittal to the State Treasurer. Notice of adoption shall be
published as provided by law.
