[HISTORY: Adopted by the Township Council
of the Township of Parsippany-Troy Hills as indicated in article histories.
Amendments noted where applicable.]
[Adopted 8-12-2003 by Ord. No. 03:26]
It is the purpose of this article 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.
A.
There is hereby established a hotel and motel room
occupancy tax in the Township of Parsippany-Troy Hills 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 Parsippany-Troy
Hills 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 Parsippany-Troy Hills on or after July 1, 2004, of a room
or rooms in a hotel or motel 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).
B.
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.
C.
Any unpaid taxes pursuant to this section shall be subject to interest
at the rate of 5% per annum.
[Added 10-15-2019 by Ord. No.
2019:64]
In accordance with the requirements of P.L.
2003, c. 114:
A.
All taxes imposed by this article shall be paid by
the purchaser.
B.
A 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 $1,000 for each offense.
F.
Terms used in this section shall have the meaning
given those terms pursuant to section 2 of P.L.1966, c.30 (N.J.S.A.
54:32B-2).
The tax imposed by this article 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.
