[Adopted by Ord. No. 2004-25 (Sec. XXVI of the 1987 Revised General Ordinances)]
This article shall be
known and may be known as the "Hotel and Motel Room Occupancy Tax
of the Borough of Red Bank."
It is the purpose of this article to implement the provisions
of P.L. 2003, c. 114,[1] 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. 1966, 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.
[1]
Editor's Note: See N.J.S.A. 40:48F-1 et seq.
There is hereby established a hotel and motel room occupancy
tax in the Borough of Red Bank 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 Red Bank 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.
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 Section
9 of P.L. 1966, c. 30 (N.J.S.A. 54:32B-9).
In accordance with the requirements of P.L. 2003, c. 114:[1]
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 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 a
$1,250 fine for each offense.
[1]
Editor's Note: See N.J.S.A. 40:48F-1 et seq.
The tax imposed by this article shall be collected on behalf
of the Borough of Red Bank 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.
The Chief Financial Officer or his designee shall enforce the
provisions of this article requiring that the tax be collected and
paid to the Borough. This may be accomplished in any manner permitted
by law including civil litigation.
In addition to the special provisions and penalty provided in this article, any person who violates, or who fails or refuses to comply with this article, shall be liable for penalty, upon conviction thereof, as provided in Chapter 1, General Provisions, Article II, General Penalty, of the Code of the Borough of Red Bank.
[Amended by Ord. No. 2004-34]
This article shall take effect immediately upon final passage.
The tax provisions of this article shall take effect on the first
day of the first full month occurring 90 days after the date of transmittal
by the Borough Clerk of a certified true copy of this article by certified
mail, return receipt requested, to the New Jersey State Treasurer;
to the New Jersey State Division of Taxation at the following address:
50 Barrack Street, P.O. Box 628, Trenton, New Jersey 08695; and to
each hotel and motel located within the Borough of Red Bank. Notice
of adoption shall be published as provided by law.
