[Adopted 12-13-2016 by Ord. No. MC-5015]
It is the purpose of this article to implement the provision 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 of a room or rooms in a hotel subject to taxation pursuant to Subsection (d) of § 3 of P.L. 1966, c. 30 (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.
A copy of this article shall be transmitted upon adoption or amendment to the State Treasurer, along with a list of the names and addresses of all hotels and motels located within the municipality. This article or any amendment thereof shall take effect on the first day of the first full month occurring 90 days after the date of transmittal to the State Treasurer. The City shall provide annually, no later than January 1 of each year, a list of names and addresses of all of the hotels and motels located in the City, which shall be updated as any new hotel or motel commences operation after January 1 of any year.
There is hereby established a hotel and motel room occupancy tax in the City of Camden which shall be fixed at a uniform percentage rate of 3% on charges of rent for every occupancy of a room in the City of Camden in a hotel or motel subject to taxation pursuant to Subsection (d) of § 3 of P.L. 1966, c. 30, 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. Any unpaid taxes pursuant to this article shall be subject to interest at the rate of 5% per annum.
The terms used in this article, including but not limited to "hotel," "occupancy" and "room," shall be defined in N.J.S.A. 54:32B-2.
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).
The hotel and motel room occupancy tax shall be administered in conformance with the requirements of P.L. 2003, c. 114:
A. 
All taxes imposed by this article shall be paid by the purchaser.
B. 
A hotel or motel establishment (hereinafter "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 up to $1,500 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. 
A person required to collect a tax imposed pursuant to the provisions of this chapter 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 New Jersey Department of the Treasury (hereinafter the "Director"), 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.
B. 
The Director may permit or require returns to be made covering other 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.
C. 
The Director may require amended returns to be filed within 20 days after notice and to contain the information specified in the notice.
A. 
The State Treasurer shall annually provide to the municipality written notification of nonpayment by a hotel or motel of taxes required to be paid under this article. The written notification required shall also authorize the municipality to act as the collection agent for the outstanding balance of taxes due and owing to it in place of the State Treasurer.
B. 
In the event that the tax imposed under this article is not paid as and when due by a hotel or motel, the unpaid balance, and any interest accruing thereon, shall be a lien on the parcel of real property comprising the hotel or motel in the same manner as all other unpaid municipal taxes, fees, or other charges. The lien shall be superior and paramount to the interest in such parcel of any owner, lessee, tenant, mortgagee, or other person, except the lien of municipal taxes and shall be on a parity with and deemed equal to the municipal lien on the parcel for unpaid property taxes due and owing in the same year.
C. 
The municipality shall file in the office of its tax collector a statement showing the amount and due date of the unpaid balance and identifying the lot and block number of the parcel of real property that comprises the delinquent hotel or motel. The lien shall be enforced as a municipal lien in the same manner as all other municipal liens are enforced.
The City Clerk shall have this article published once, not less than 10 days instead of one week prior to the second reading.
Any portion of this article not herein amended and supplemented shall remain in full force and effect.
All ordinances or parts of ordinances inconsistent with the provisions of this article are hereby repealed as to such inconsistencies only.