[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:
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.
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.
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."
B.
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.
C.
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.
D.
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]
E.
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.
F.
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.
