[Adopted by the Township Committee of the Township of Knowlton as indicated in article histories. Amendments noted where applicable.]
Article I Hotel and Motel Room Occupancy Tax
[Adopted 6-13-2005 by Ord. No. 05-09]
Editor's Note: Section 2 of this ordinance stated that a copy of the ordinance shall be transmitted to the State Treasurer and to each hotel or motel located within the Township. Section 5 of this ordinance stated that the tax provisions of the ordinance shall take effect on the first full month occurring 30 days after the date of transmittal to the State Treasurer.
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 § 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.
Editor's Note: See N.J.S.A. 40:48F-1 et seq.
As used in this article, "hotel" means a building or portion of it which is regularly used and kept open as such for the lodging of guests, and includes an apartment hotel, a motel, boardinghouse or club, whether or not meals are served.
There is hereby established a hotel and motel room occupancy tax in the Township of Knowlton, 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 Township of Knowlton on or after July 1, 2004, of a room or rooms in a hotel subject to taxation pursuant to Subsection (d) of § 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 § 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 (N.J.S.A. 40:48F-2):
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 that the representation or advertisement continues shall be deemed a separate offense.
The penalty for violation of the foregoing provisions shall be in accordance with P.L. 2001, c. 274 (N.J.S.A. 40:49-5).
The tax imposed by this article shall be collected on behalf of the Township 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 Township shall be joined as a party in any action or proceeding brought to collect the tax.