[HISTORY: Adopted by the Mayor and Council
of the Borough of Park Ridge 8-12-2003 by Ord. No. 2003-8. Amendments noted where
applicable.]
There shall be a one-percent tax imposed on
all charges of rent for occupancy for every hotel room in the Borough
of Park Ridge on or after July 1, 2003, up and until July 1, 2004.
Thereafter, a tax in the amount of 3% shall be charged on all rent
for each occupancy on every hotel room in the Borough of Park Ridge.
This tax shall be in addition to any other tax and/or fee imposed
pursuant to statute, ordinance or resolution by any other governmental
entity upon the occupancy of the hotel room.
A copy of this chapter, upon adoption, shall
be transmitted to the State Treasurer.
This chapter shall take effect on the first
full day of the first full month 30 days after it is transmitted to
the State Treasurer in the year 2003.
All taxes imposed by this chapter shall be paid
by the purchaser.
A.
A vendor should not assume and/or absorb any tax imposed
by this chapter.
B.
A vendor shall not in any manner advertise or hold
out to any person or to the public in general in any manner, directly
and/or indirectly, that the tax will be assumed or absorbed by the
vendor; that the tax will not be separately charged is to be stated
to the customer or that the tax will be refunded to the customer.
C.
Each assumption or absorption by the vendor of the
tax 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.
D.
Penalties shall be fixed as allowed by law.
A.
The tax imposed by this chapter shall be collected
on behalf of the municipality by the person collecting the rent from
the hotel customer.
B.
Every person or each person required to collected
the tax imposed by this chapter shall be personally liable for the
tax imposed, collect or required to be collected hereunder. Any such
person shall have the same right in respect to collecting the tax
for a customer as if the tax were part of the rent and payable at
the same time; providing, however, that the Chief Fiscal Officer of
the municipality shall be joined as a party in any action or proceeding
brought to collect the tax.
The person required to collect the tax pursuant
to this chapter will forward to the Director of the Division of Taxation
in the Department of Treasury the tax collected in the preceding month
and make and file a return for the preceding month with the Director
of the Division of Taxation on any form containing any information
as the Director may prescribe is necessary to determine a liability
for the tax in the preceding month during which the person was required
to collect the tax.
A.
The Director of the Division of Taxation may permit
or require returns to be made covering other periods and upon the
dates as the Director may specify. In addition the Director may require
payments of tax liability at any intervals based upon any classifications
as the Director may designate. In prescribing any other periods to
be covered by the return or intervals or classification for tax liability,
the Director may take into account the dollar volume of tax involved
as well as a need for ensuring the prompt orderly collection of the
tax imposed.
B.
The Director may require amended returns to be filed
within 20 days after notice and containing the information specified
in the notice.
