Borough of Mount Arlington, NJ Chapter 105 Hotel and Motel Room Occupancy Tax

[HISTORY: Adopted by the Mayor and Council of the Borough of Mount Arlington 8-25-2003 as Ord. No. 20-03. Amendments noted where applicable.]

§ 105-1 Purpose.

It is the purpose of this chapter 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 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.

§ 105-2 Tax established.

There is hereby established a Hotel and Motel Room Occupancy Tax in the Borough of Mount Arlington 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 Borough of Mount Arlington 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 Borough of Mount Arlington 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).

§ 105-3 Tax in addition to any other tax or fee.

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.

§ 105-4 General provisions; violations and penalties.

In accordance with the requirements of P.L. 2003, c. 114:

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 chapter.

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 by 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. Any person violating this chapter shall be punishable by a fine of not more than $2,000 or imprisonment for not more than 90 days or a period of community service not to exceed 90 days, or any combination thereof. Except as otherwise provided, each and every day in which a violation of any provision of this article exists shall constitute a separate violation.

[Amended 5-8-2006 by Ord. No. 14-06]

§ 105-5 Collection of tax.

The tax imposed by this chapter 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.