[Amended 8-14-78 by Ord. No. 78-49; 9-25-89 by Ord. No. 89-72; 7-29-03 by Ord. No. 03-26; 10-22-18
by Ord. No. 18-26]
A.
There shall be a Department of Finance, the head of which shall be known as the Chief Finance Officer as required under Chapter 110 Public Law 1988 and said person shall be subject to the provision of Chapter 121 Public Laws of 1989. The Department shall include a Division of Construction Inspection, a Division of Accounts and Treasury, a Division of Revenue and a Division of Information Services.
B.
C.
The Director or any division head within the Department, except the
Collector of Revenue, may also occupy the office of Township Treasurer.
D.
Hotel and Motel Room Occupancy Tax.
[Added 7-29-03 by Ord. No. 03-26; amended 10-22-18 by Ord. No. 18-26]
(1)
Purpose. It is the purpose of this ordinance to implement the provisions
of P.L. 2018 c. 49 with P.L. 2003, c. 114, which authorizes the governing
body a municipality to adopt an ordinance imposing a tax at a uniform
percentage rate not to exceed 1% on charges of rent for every occupancy
on or after July 1, 2003, but before July 1, 2004, and 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.
(2)
There is hereby established a Hotel and Motel Room Occupancy Tax
and Transient Accommodations in the Township of East Brunswick which
shall be fixed at a uniform percentage rate of 1% on charges of rent
for every occupancy of a hotel or motel room in the Township of East
Brunswick on or after July 1, 2003, but before July 1, 2004, and 3%
on charges of rent for every occupancy of a hotel or motel room in
the Township of East Brunswick on or after July 1, 2004, of a room
or rooms in a hotel subject to taxation pursuant to subsection (d)
of section 3 P.L. 1966, c. 40, N.J.S.A. 54:32B-3 (sales tax) and C-54:32D-1
as amended.
(3)
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 or Transient Accommodations so defined in [Public Law: 2018] Chapter 49.
(4)
In accordance with the requirements of P.L. 2003, c. 114, P.L. 2018,
c. 49:
(a)
All taxes imposed by this Chapter shall be paid by the purchaser.
(b)
A vendor shall not assume or absorb any tax imposed by this
ordinance.
(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 $500 for each offense.
(5)
The tax imposed by this Chapter 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.
[Added 1-21-97 by Ord. No. 97-1]
Within the Department of Finance, there shall be the position
of Assistant Finance Director appointed by the Mayor or his designate.
A.
Under the supervision and direction of the Director of Finance, the
Assistant Finance Director shall:
(1)
Assist the Director in the carrying out of all of his/her responsibilities,
including but not limited to assisting the Director with the management
of all Divisions and Utilities within the Department of Finance.
(2)
Perform such other duties within the Department of Finance as may
be assigned from time to time by the Director, with the approval of
the Business Administrator.
(3)
Perform such other duties within the Department of Finance as may
be assigned from time to time by the Business Administrator.
[Deleted 1-21-97 by Ord. No. 97-1]
[Amended 3-13-95 by Ord. No. 95-8; 9-11-95 by Ord. No. 95-33; 9-26-16 by Ord. 16-17]
Within the Department of Finance there shall be a Division of
Accounts and Treasury, the head of which shall be the Treasurer. The
Division shall:
A.
Prescribe and approve all financial systems and procedures and install
uniform charts of accounts.
B.
Make revenue and expenditure estimates for the Mayor and Administrator.
C.
Maintain the central accounts and records.
D.
Control all expenditures within the limits of appropriations through
an encumbrance system of budget operation.
E.
Preaudit bills and claims.
F.
Prepare warrant checks for signature.
G.
Prepare biweekly payrolls for certification of the Business Administrator.
H.
Have the safekeeping and custody of all municipal securities, investments
and bonds of the Township.
I.
Supervise financial proceedings for the issuance of municipal bonds
of the Township.
J.
Invest and reinvest surplus or idle funds of the Township.
K.
Serve as certifying agent for the New Jersey Public Employees Retirement
System with respect to municipal employees.
L.
Administer all matters relating to the status, rights and benefits
of employees of the Township under the employees, benefit and welfare
programs.
M.
Promptly pay interest and principal on municipal obligations as they
fall due.
N.
Prepare Advance Retirement Agreements requiring employees to provide
advance notice of retirement in order to exercise the catch-up provision
of the Internal Revenue Code, Section 457, Deferred Compensation Programs,
as authorized and subject to Department of Labor requirements and
signed by the Chief Finance Officer. Business Administrator is authorized
to sign an Advance Retirement Agreement with the Chief Finance Officer.
[Added 3-13-95 by Ord. No. 95-8; amended 9-11-95 by Ord. No. 95-33]
O.
A revolving account is to be established to fund maintenance of grass,
weeds and other debris when non-responsive property owners do not
maintain their property as permitted under N.J.S.A. 40:48-2.13(a)
in accordance with municipal lien approval by council resolution.
[Added 9-26-16 by Ord. 16-17]
[Amended 4-26-82 by Ord. No. 82-453]
Within the Department of Finance, there shall be a Board of
Special Assessments for benefits from local improvements. The Board
shall consist of three discreet freeholders, residents of the municipality,
in no way interested in the improvement, to make the assessments for
benefits for such improvement. The Board shall be appointed by the
Council. The Board of Assessments shall report directly to the Director
of Finance and shall make all assessments for benefits accruing from
local improvements under N.J.S.A. 40:56-1 et seq.
[Amended 4-8-91 by Ord. No. 91-40; 6-24-91 by Ord. No. 91-65; 6-22-92 by Ord. No. 92-25; 12-28-92
by Ord. No. 92-54]
Within the Department of Finance there shall be a Division of
Revenue, the head of which shall be the Collector of Revenue. The
Collector of Revenue shall perform and exercise all the powers, duties
and functions conferred upon a collector of taxes, assessments and
water rental. He shall also be the Official Tax Search Officer and
is authorized to make examinations and issue tax search certificates
with respect to liens for municipal taxes and other charges which
have the legal effect of a tax lien. The Division of Revenue shall:
A.
Perform the functions of a collector of taxes under general law,
including, without limitation thereto, the rendering of bills for
property taxes pursuant to law, enforcement of tax collections by
tax sales and otherwise and the maintenance of tax accounting records
in such manner as may be prescribed or approved pursuant to ordinance
or statute.
B.
Receive and collect all current and delinquent real and personal
property taxes and municipal fees and charges permitted by N.J.S.A.
54:4-67 and receive penalties permitted by N.J.S.A. 54:4-61 when a
tax sale certificate has been issued and interest year to year which
rate is 8% on the first $1,500 of delinquency and 18% on any amount
in excess of $1,500 pursuant to State law.
[Amended 6-24-91 by Ord. No. 91-65]
C.
Make or cause to be made and certify searches for tax and other liens
on real property as may be authorized by law and charge and collect
for the use of the municipality the fee required pursuant to law for
any such search.
D.
Receive and collect all current and delinquent water rents, including
penalties.
E.
Receive funds entrusted to or under the control of any department
and deposit all funds received by it in depositories authorized by
the Council.
F.
Charge a penalty in the amount of $20 in the event that checks for
payment of municipal charges are returned due to insufficient funds.
Commencing with January l, 1985, the Collector of Revenue may file
a revision to the amount of the penalty with the Municipal Clerk.
The Clerk shall immediately give notice to the Township Council and
if no action is taken to modify the revision, the revised amount shall
be substituted in place of the $15 set forth in this Ordinance.
[Added 6-25-84 by Ord. No. 84-576; amended 6-22-92 by Ord. No. 92-25]
G.
The Collector of Revenue or Chief Finance Officer shall provide proof
to accompany the processing of any application for a permit, license,
approval or release used or usable in connection with a designated
parcel of real property located within the Township of East Brunswick
and said applicant applies for a permit, license or use variance in
accordance with Title 40. There shall be no relief to this provision
unless specifically granted by resolution adopted by the governing
body of the Township of East Brunswick in accordance with a request
made as part of the application process.
[Added 4-8-91 by Ord. No. 91-40]
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Editor's Note: This section is permitted in accordance
with Public Laws 1987, c. 174, which provides that the governing body
of a municipality may, by ordinance, as a condition for the issuance
or renewal of any license or permit issued by; or requiring the approval
of the municipality, require that the applicant, if he is the owner
thereof, pay any delinquent property taxes or assessments on the property
wherein the business or activity for which the license or permit is
sought or wherein the business or activity is to be conducted.
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H.
Administer and enforce the licensing of dogs and cats pursuant to
law.
[Added 12-28-92 by Ord. No. 92-54]
I.
Administer and enforce Food Vending Licenses.
[Added 12-28-92 by Ord. No. 92-54]
[Added 3-26-79 by Ord. No. 79-123]
If a search for municipal liens submitted by a claimant under
a fire insurance policy for claims in excess of two thousand five
hundred dollars (2,500.) discloses that taxes, assessments or other
municipal liens or charges have been levied and assessed and are due
and payable against the property in question, then the insurance company
is prohibited from making payment to such claimant until such time
as all taxes and assessments and all other municipal liens or charges
due and payable appearing on the official certificate of search shall
have been paid either by the owner of such real property or by the
insurance company, unless the Township Council adopts a resolution
authorizing a contract between the Township of East Brunswick and
the owner of the fire damaged property whereby all delinquent taxes,
assessments or other municipal liens are to be paid by installments.
[Added 3-28-88 by Ord. No. 88-916; amended 7-24-89 by Ord. No. 89-45]
Within the Department of Planning and Engineering, there shall be a division of Code Enforcement, the head of which shall be the Chief Code Enforcement Officer, who shall be responsible for enforcing Chapter 166, Property Maintenance and such other codes or ordinances as the Director may assign.
A.
Bills, claims and demands against the municipality shall be deemed
approved or disapproved in accordance with the procedure prescribed
by this subsection. A voucher on a form prescribed by the Treasurer
shall be presented for each bill, claim or demand and shall be paid
only upon the approval of the Treasurer. Disbursements shall be made
by a check or draft signed by the Mayor or, in his absence, the Administrator
and countersigned by the Treasurer or, in his absence, the Deputy
Treasurer, except that payroll checks may be signed by the Treasurer
or, in his absence, the Deputy Treasurer upon certification of the
Administrator of the total payroll.
B.
All of the signatures required on a check may be inscribed mechanically.
[Amended 10-9-67 by Ord. No. 67-1-D]
C.
The Council shall approve or disapprove all claims after it has reviewed
the list of the bills. In the event that the Council questions a claim,
supporting documentation shall be furnished by the administration.
[Amended 12-23-74 by Ord. No. 74-1-BB]
[Amended 8-14-78 by Ord. No. 78-49]
The Township Engineer is designated pursuant to law to make
and issue official certificates of searches for municipal improvements
authorized by ordinance but not yet assessed, and he shall receive
and remit to the Collector of Revenue, for each certificate issued
by him, the fee provided by law (N.J.R.S. 54:5-14 et seq.).
