[HISTORY: Adopted by the City Council of the City of Englewood as indicated in article histories. Amendments noted where applicable.]
Article I Exemption for Certain Home Improvements
Article II Hotel and Motel Occupancy Tax
[Adopted 2-2-1993 by Ord. No. 93-01]
The areas within the City of Englewood shown and designated on Schedule A annexed hereto and made part hereof are hereby determined to be areas in need of rehabilitation or redevelopment as to defined in P.L. 1991, Chapter 441 (N.J.S.A. 40A:21-1 et seq.).
Editor's Note: Schedule A is on file in the Clerk's office.
Within the designated areas set forth in § 389-1 above, the first $5,000 in assessed full and true value of home improvements for each dwelling unit primarily and directly affected by a home improvement in any dwelling more than 20 years old shall not be regarded as not increasing the value of such property for a period of five years, notwithstanding the value of the dwelling to which such improvements are made is increased thereby; provided, however, that during said period, the assessment on such dwelling shall not be less than the assessment thereon existing immediately prior to the improvements, unless there is damage to the dwelling through action of the elements sufficient to warrant a reduction.
Any such exemption authorized pursuant to § 389-2 hereof shall be approved and determined in accordance with the provisions of P.L. 1991, Chapter 441 (N.J.S.A. 40A:21-1 et seq.) and any applicable rules and regulations promulgated thereunder.
[Adopted 8-9-2005 by Ord. No. 05-14]
There is hereby fixed, imposed and established a hotel and motel occupancy tax at a uniform rate of 3% on charges of rent for every occupancy of a room or rooms within a hotel or motel subject to taxation pursuant to Subsection (d) of Section 3 of P.L. 1966, c. 30 (N.J.S.A. 54:32B-3). The tax imposed by this section shall be in addition to any other tax or fee imposed pursuant to statute or local ordinance by any governmental entity upon the occupancy of a hotel or motel room.
The tax imposed by this article shall be collected on behalf of the City of Englewood by the person collecting the rent from the hotel or motel customer.
Each person required to collect a 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 a customer as if the tax were part of the rent and payable at the same time; provided, however, that the Chief Financial Officer of the City of Englewood shall be joined as a party in any action or proceeding brought to collect the tax.
All taxes imposed by this article shall be paid by the purchaser.
A vendor shall not assume or absorb any 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 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 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.
A person required to collect a tax imposed pursuant to the provisions of this article and Section 3 of P.L. 2003, c. 114 (N.J.S.A. 40:48F-1) shall, on or before the dates required pursuant to Section 17 of P.L. 1966, c. 30 (N.J.S.A. 54:32B-17), forward to the Director of the Division of Taxation in the Department of the Treasury the tax collected in the preceding month and 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.
The Director may permit or require returns to be made covering periods and upon any dates as the Director may specify. In addition, the Director may require payments of tax liability at any intervals and based upon any classifications as the Director may designate. In prescribing any other periods to be covered by the return or intervals or classifications for payment of tax liability, the Director may take into account the dollar volume of tax involved as well as the need for ensuring the prompt and orderly collection of the tax imposed.
The Director may require amended returns to be filed within 20 days after notice and to contain the information specified in the notice.
The tax imposed pursuant to the provisions of this article and Section 3 of P.L. 2003, c. 114 (N.J.S.A. 40:48F-1) shall be governed by the provisions of the State Uniform Tax Procedure Law (N.J.S.A. 54:48-1 et seq.).
Any person violating any of the provisions of this article shall, upon conviction thereof, be subject to a fine of not less than $100, nor in excess of $1,250 or imprisonment for a term not exceeding 90 days or by a period of community service not exceeding 90 days.
Any person who is convicted of violating any provisions of this article within one year of the date of a previous violation of this article and who was fined for the previous violation shall be sentenced by a court to an additional fine as a repeat offender. The additional fine imposed by the court upon a person for a repeated offense shall not be less than the minimum or exceed the maximum fine fixed for a violation of this article but shall be calculated separately from the fine imposed for the violation of this article.
Any provision of this article inconsistent with the provisions of N.J.S.A. 40:48F-1 et seq. is hereby repealed to the extent of such inconsistency.
All ordinances or parts thereof inconsistent with any of the provisions contained within this article are hereby repealed to the extent of such inconsistency.
A copy of this article shall be transmitted upon adoption to the State Treasurer. The provisions of this article shall take effect on the first day of the first full month occurring 90 days after the date of transmittal to the State Treasurer and upon passage and publication of this article as required by law.