It is the purpose of this article to implement
the provisions of P.L. 2003, c. 114, 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 on or after
July 1, 2004, of a room or rooms in a hotel subject to taxation pursuant
to Subsection (d) of Section 3 of P.L. 1996, c. 40 (N.J.S.A. 54:32B-3),
which 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.
There is herby established a hotel and motel
room occupancy tax in the Borough of South Plainfield which shall
be fixed at a uniform percentage rate of 3% on charges of rent for
every occupancy of a hotel or motel room in the Borough of South Plainfield
on or after July 1, 2004, of a room or rooms in a hotel subject to
taxation pursuant to Subsection (d) of Section 3 of P.L. 1966, c.
40, N.J.S.A. 54:32B-3 (sales tax).
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.
In accordance with the requirements of P.L.
2003, c. 114:
A. All taxes imposed by this article shall be paid by
the purchaser.
B. A vendor 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 manner, directly
or indirectly, 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 forgoing provisions
shall be not more that $1,000 for each offense.
F. The tax imposed by this article shall be collected
on behalf of the Borough 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 Borough shall be joined as
a party in any action or proceeding brought to collect the tax.