[1973 Code § 10-1]
Every claim against the Borough of Rockleigh shall be presented
on a bill form provided by the Borough, shall contain a detailed bill
of items on demand and shall be certified to by the party claiming
payment that the same is correct. Every such claim shall be delivered
to the Municipal Clerk or such other person as may be directed by
the Mayor and Council.
[1973 Code § 10-2]
The Municipal Clerk or other authorized person, upon receipt
of a claim, shall forthwith present the certified claim to the appropriate
officer or employee having knowledge of the facts for certification
that the goods have been received or the services rendered.
[1973 Code § 10-3]
The claims shall then be presented by the Municipal Clerk or
other authorized person to the Chairman of the Committee responsible
for the claim being incurred who, if satisfied the claims are proper,
shall approve the same. After approval, the Chairman shall file the
claims with the Municipal Clerk, who shall then present these claims
to the Borough Council for formal approval at the next regular meeting.
[1973 Code §§ 10-4, 10-5]
a.
Council Review. The Borough Council shall approve or reject the claims
presented to it, stating the reason for any rejection, and the Mayor
shall examine the claims and officially approve the same for payment
by signing the approving resolution or schedule of claims approved
by the Borough Council.
b.
Rejected Claims. Any claim disapproved shall be referred to the chairman
of the appropriate committee.
[1973 Code § 10-6]
It shall be the duty of the Municipal Clerk to record all claims
in the official minutes with appropriate record as to any claims disapproved
or rejected, and then present the claims to the Chief Financial Officer
for payment in due course.
[1973 Code § 43-1]
Any applicant for a variance, subdivision of land, site plan
approval, historic review approval, building permit, certificate of
occupancy, soil removal permit or other similar relief which can be
granted by the Governing Body or a board, agency or subagency thereof
regarding any parcel of land or real property located in the Borough
of Rockleigh shall first submit a certificate with the application
for the relief sought indicating that all real estate taxes and assessments
against such property and which are due and payable have been paid
in full through the calendar quarter during which said application
is filed.
[1973 Code § 43-2]
No relief referred to in subsection 2-56.1 shall be issued by the Governing Body, board, agency, subagency, officer or employee unless all taxes and assessments which are due and payable have been paid in full through the calendar quarter in which relief is to be granted or decision or action is to be made or taken by such body.
[Ord. No. 3-94-2]
This section shall be known as "Fire Insurance Liens."
[Ord. No. 3-94-2]
No insurance company authorized to issue fire insurance policies in this State shall pay any claims in excess of two thousand five hundred ($2,500.00) dollars on any real property located within the Borough of Rockleigh pursuant to any insurance policy issued or renewed after the adoption of Ordinance No. 3-94-2 on April 14, 1994, and the filing of an official certificate of search for municipal liens pursuant to N.J.S.A. 54:5-12, certifying that all taxes, assessments or other municipal liens or charges levied and assessed and due and payable against this property have been paid or a certified copy of the Resolution adopted pursuant to subsection 2-57.3 is submitted to the insurance company.
[Ord. No. 3-94-2]
The Mayor and Council may enter into an agreement with the owner of any fire damaged property to pay in full all delinquent taxes, assessments or other municipal liens by installments pursuant to N.J.S.A. 54:5-19 for the redemption of the tax sale lien by installment payments pursuant to Article 7 of Chapter 5 of Title 54 of the Revised Statutes, if the Mayor and Council are satisfied that the claim for fire damages is to be used to restore or improve the fire damaged property. This agreement shall be approved by Resolution of the Governing Body and a certified copy thereof shall be forwarded to the applicable insurance carrier.
[Ord. No. 3-94-2]
a.
This section shall be constructed in accordance with the provisions
in N.J.S.A. 17:36-8 et seq. and shall not abrogate rights of appeal
or rights to enforce tax liens.
b.
This section shall take effect immediately upon passage and publication
according to law and filing with the State Commissioner of Insurance
pursuant to N.J.S.A. 17:36-8 et seq.
[Ord. No. 2008-4]
It is the purpose of this section to implement the provisions
of P.L. 2003, c. 114, as amended, which authorizes the Governing Body
of a municipality to adopt an ordinance imposing a tax at a uniform
percentage rate on charges of rent for every occupancy 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. (N.J.S.A. 54:32D-1)
[Ord. No. 2008-4]
There is hereby established a Hotel and Motel Room Occupancy
Tax in the Borough of Rockleigh which shall be fixed at a uniform
percentage rate of three (3%) percent on charges of rent for every
occupancy of a hotel or motel room in the Borough of Rockleigh on
or after July 1, 2008, 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).
[Ord. No. 2008-4]
The Hotel and Motel Room Occupancy Tax shall be in addition
to any other tax or fee imposed pursuant to a statute or local ordinance
or resolution by any governmental entity upon the occupancy of a hotel
room.
[Ord. No. 2008-4; New]
In accordance with the requirements of P.L. 2003, c. 114 (N.J.S.A.
54:32D-1):
a.
All taxes imposed by this section shall be paid by the purchaser.
b.
A vendor shall not assume or absorb any tax imposed by this section.
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.
[Ord. No. 2008-4]
The tax imposed by this section shall be collected on behalf
of the Borough 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.
