City of Hoboken, NJ
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2024-02-21
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Part II General Legislation
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Chapter 177 Taxation
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Article V Hotel and Motel Room Occupancy Tax
- Administrative Legislation
- Ch 1 General Provisions
- Ch 4 Administration, Department of
- Ch 5 Revenue and Finance, Department of
- Ch 6 Administrative Affairs
- Ch 7 Affordable Housing, Council on
- Ch 9 Alcoholic Beverage Control, Board of
- Ch 11 Assessor
- Ch 12 (Reserved)
- Ch 16 Budget Operations
- Ch 19 Clerks, Municipal
- Ch 20 Community Development, Department of
- Ch 20A Professional Services Contracts
- Ch 20B Land Use Applicant Contribution Disclosure Statements
- Ch 20C (Reserved)
- Ch 20D (Reserved)
- Ch 21 Court, Municipal
- Ch 23 Required Wage, Benefit and Leave Standards for Building Service Workers on Covered Development Projects
- Ch 25 Electronic Accessibility of Public Information
- Ch 26 (Reserved)
- Ch 28 Public Records
- Ch 29 Ethics
- Ch 29A Financial Disclosure Statements
- Ch 30 Gift Policy
- Ch 31 (Reserved)
- Ch 32 First Source Agreements
- Ch 33 (Reserved)
- Ch 34 Subdivision of Land
- Ch 34A (Reserved)
- Ch 35 Civic Green Buildings
- Ch 36 Cannabis Review Board
- Ch 36A Hoboken Municipal Hospital Authority
- Ch 37 Hoboken Redevelopment Agency
- Ch 38 Housing Authority
- Ch 39 Climate Action and Innovation, Department of
- Ch 42 Historic Preservation
- Ch 43 Self-Insurance Plan and Fund
- Ch 44 Land Use Procedures
- Ch 46 Public Property
- Ch 48 Library: Board of Trustees
- Ch 51 Mayor, Office of
- Ch 53 Nursing Service, Public Health
- Ch 54 Officers and Employees
- Ch 55 Open Space Trust Fund
- Ch 56 Transportation and Parking Utility
- Ch 56A Parklands
- Ch 57 Water Utility
- Ch 58 Parks, Recreation, and Public Works, Department of
- Ch 59 Police Department
- Ch 59A Public Safety, Department of
- Ch 60 Purchasing
- Ch 61 Rainforests, Protection of
- Ch 62 Shade Tree Commission
- Ch 63 Salaries and Compensation
- Ch 64 North Hudson Sewerage Authority
- Ch 64A Transportation and Parking, Department of
- Ch 65 Youth-Serving Organizations
- General Legislation
- Ch 65A Affordable Housing
- Ch 65B Development Fees
- Ch 66 Alarms
- Ch 68 Alcoholic Beverages
- Ch 68A Alcoholic Beverages: Temporary Provisions
- Ch 74 Amusement Devices; Vending Machines
- Ch 76 Asbestos and Dust Protection
- Ch 77 Auctioneers
- Ch 79 (Reserved)
- Ch 79A Building Demolition
- Ch 80 Buildings and Dwellings, Dangerous or Unfit
- Ch 83 Certificates of Occupancy; Certificates of Continued Occupancy
- Ch 85 Condominium Conversions
- Ch 86 Construction Codes, Uniform
- Ch 87 Crane Regulations
- Ch 89 Curfew; Civil Disturbances
- Ch 93 Dogs and Other Animals
- Ch 94 Drug-Free Zones
- Ch 95 Dwellings; Minimum Standards
- Ch 97 Filming
- Ch 98 Firearms
- Ch 99 Fire Insurance Liens
- Ch 101 Fire Prevention
- Ch 104 Flood Damage Prevention
- Ch 108 Games of Chance on Sundays
- Ch 110 Garbage, Rubbish and Litter
- Ch 113 Glue, Sale and Use of
- Ch 115 Health/Sanitary Code
- Ch 116 Heating of Buildings; Fuel Oil
- Ch 118 Horse Flesh
- Ch 120 Maintenance of Hotels and Multiple Dwellings
- Ch 125 Lead Paint
- Ch 128 Licenses
- Ch 133 Noise Control
- Ch 135 Nuclear-Free Zone
- Ch 136 Nuisances
- Ch 138 Outdoor Dining
- Ch 140 Parking Lots, Surface
- Ch 141 Parking Garages and Lots, Public
- Ch 141A Parking Permits
- Ch 145 Peace and Good Order
- Ch 146 Peddlers; Transient Merchants
- Ch 147 Mobile Retail Food Vendors
- Ch 148 Property Maintenance
- Ch 151 Recycling
- Ch 154 Rental Housing; Warehousing
- Ch 155 Rent Control
- Ch 158 (Reserved)
- Ch 160 Sales
- Ch 163 Sewers and Sewerage Disposal
- Ch 166 Stormwater Management
- Ch 168 Streets and Sidewalks
- Ch 168A (Reserved)
- Ch 171 Strike Employees
- Ch 177 Taxation
- Ch 177 Art V Hotel and Motel Room Occupancy Tax
- § 177-9 Purpose.
- § 177-10 Tax established.
- § 177-11 Applicability.
- § 177-12 Payment of tax.
- § 177-13 Collection of tax.
- § 177-14 Distribution of provisions of article.
- Ch 179 Special Improvement District
- Ch 179A Taxicabs
- Ch 180 Shuttle Buses
- Ch 180A Limousines
- Ch 183 Tattoo, Body Piercing, and Body Art Establishments
- Ch 184 Towing
- Ch 185 Body-Piercing Parlors
- Ch 187 Union Label, Use of
- Ch 190 Vehicles and Traffic
- Ch 191 Vehicles, Unregistered
- Ch 192 Parking for Persons With Disabilities
- Ch 193 Water
- Ch 194 Waterfront
- Ch 195 (Reserved)
- Ch 196 Zoning
- Ch 197 Government Energy Aggregation Program
- Ch 198 Third-Party Takeout and Delivery Service Fees
- Ch 199 Service Worker Retention
- Ch 201 Rebuild by Design Regulations
- Board of Health Legislation
- Ch 200 Board of Health Legislation
- Appendix
- Ch A260 Cable Television Franchise
- Ch A261 Mobile Digital Data Communications Systems
- Disposition List
- Ch DL Disposition List
[Adopted 5-22-2008 by Ord. No. DR-359]
It is the purpose of this legislation to implement the provisions
of P.L. 2003, c. 114, now codified at N.J.S.A. 40:48F-1 et seq., 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.
There is hereby established a hotel and motel room occupancy
tax in the City of Hoboken, 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 City of Hoboken 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 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
fine not exceeding $1,250, a term of imprisonment not exceeding 90
days or a period of community service for a period not exceeding 90
days, or any combination thereof, for each offense.
The tax imposed by this article shall be collected on behalf
of the City 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 City shall be joined as a party in
any action or proceeding brought to collect the tax.
A copy of this article shall be transmitted to the State Treasurer
and to each hotel or motel located within the City of Hoboken.
