[Adopted 4-5-2004 by Ord. No. 1157-04]
It is the purpose of this article to implement the provisions of N.J.S.A. 40:48F-1 et seq., 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 the effective date of this article, 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.
There is hereby established a hotel and motel room occupancy tax in the Township of Middle 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 Middle on or after the effective date of this article, but before July 1, 2004, and 3% on charges of rent for every occupancy of a hotel or motel room in the Township of Middle 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).
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.
The hotel and motel room occupancy tax authorized herein shall not be imposed on the rent for an occupancy if the purchaser, user or consumer is an entity exempt from the tax imposed on an occupancy under the "Sales and Use Tax Act" pursuant to subsection (a) of section 9 of P.L. 1966, c. 30 (N.J.S.A. 54:32B-9).
In accordance with the requirements of N.J.S.A. 40:48F-2:
All taxes imposed by this article shall be paid by the purchaser.
A vendor shall not assume or absorb any tax imposed by this article.
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.
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.
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 joint as a party in any action or proceeding bought to collect the tax.
A copy of this article shall be transmitted to the State Treasurer and to each hotel or motel located within the Township of Middle.
This article shall take effect immediately upon final passage and publication according to law. The tax provisions of this article shall take effect on the first day of the first full month occurring 30 days after the date of transmittal to the State Treasurer. Notice of adoption shall be published as provided by law.
There is hereby established a hotel/motel license in the Township of Middle, subject to the following:
A hotel/motel shall be defined for purposes of this article only as "a type of building or combination of buildings within the same complex having four or more rooms available for sleeping and lodging to the public for a fee."
Prior to any person operating a hotel/motel regulated by this article, said person or entity must acquire an annual hotel/motel license from the Township Clerk by the 1st of July in each calendar year.
Prior to the issuance or renewal of any annual motel/motel license, the applicant for such license shall have made the payment of delinquent property taxes. The Township of Middle retains the right of revocation or suspension for nonpayment of property taxes when three or more consecutive quarters are delinquent.
The annual license fee to operate a hotel/motel within the Township of Middle shall be $1,000.
[Amended 5-3-2010 by Ord. No. 1354-10]
Each holder of a hotel/motel license within the Township of Middle must meet all applicable building, housing, health and safety codes and regulations before a license will be issued.
The Township of Middle shall have the right to inspect, and the operator/owner of the licensed premises shall provide for the inspection of licensed facilities.