[Ord. #78-326; Ord. #81-394; Ord. #87-509; Ord. #96-714]
[Ord. No. 2003-931 § 1]
It is the purpose of this chapter to implement the provisions
of P.L. 2003, c.114.
[Ord. No. 2003-931 § 1]
There is hereby established a Hotel and Motel Room Occupancy
Tax ("Hotel Tax") in the Township of Branchburg which shall be fixed
at a rate of 1% on charges of rent for every occupancy on or after
the effective date of the tax but before July 1, 2004, and 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. 30, (N.J.S.A. 54:32B-3). The Hotel 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.
[Ord. No. 2003-931 § 1]
In accordance with the requirement of P.L. 2003, c. 114:
a.
The Hotel Tax shall be paid by the purchaser.
b.
A vendor shall not assume or absorb any part of the Hotel Tax.
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 Hotel Tax will be assumed or absorbed by the vendor, that
the Hotel Tax will not be separately charged and stated to the customer,
or that the Hotel 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. 2003-931 § 1]
The Hotel Tax 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 Hotel Tax shall be personally liable
for the tax imposed, collected, or required to be collected. Any such
person shall have the same right in respect to collecting the Hotel
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 Hotel Tax.
[Ord. No. 2003-931 § 1]
This tax shall be collected and administered in accordance with
the provisions of P.L. 2003, c. 114.
[Ord. No. 2003-931 § 1]
Any person who shall cause, assist in, contribute to or permit
a violation of this chapter shall be penalized upon conviction by
a fine of not less than $100 and not more than $1,500, or imprisonment
for not more than 90 days, or both. Each day during which any violation
shall continue shall be deemed a separate offense.
