[Adopted 5-12-2009 by Ord. No. 09-2009]
Pursuant to N.J.S.A. 40:48F-1, the Town of Dover hereby imposes
a tax of 3% on charges of every rent for every occupancy of a hotel
or motel located within the municipal borders of the Town of Dover,
Morris County, New Jersey. The imposition of this tax is 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.
All taxes imposed under this article shall be paid by the purchaser.
The vendor shall not assume or absorb any tax imposed by this article.
The 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.
A.Â
The tax imposed pursuant to this article shall be collected on behalf
of the municipality by the person collecting the rent from the hotel
customer.
B.Â
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
a part of the rent and payable at the same time; provided, however,
that the Chief Financial Officer of the municipality shall be joined
as a party in any action or proceeding brought to collect the tax.
A.Â
A person required to collect a tax imposed pursuant to this article
shall, on or before the dates required pursuant to 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 in 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.
B.Â
If the director permits or requires returns to be made covering other
periods and other dates as the Director may specify, the person required
to collect a tax imposed under this article shall abide by the Director's
requirements.
A tax imposed herein shall be governed by the provisions of
the State Uniform Tax Procedure Law, N.J.S.A. 54:48-1 et. seq.
If a vendor assumes or absorbs the tax being charged under this
article, each assumption or absorption shall be deemed a separate
offense and each representation or advertisement by a vendor for each
day the representation or advertisement continues of an assumption
or absorption shall be deemed a separate offense. Such offense shall
be punishable by a fine of not more than $1,250, imprisonment for
30 days, or both.
