[HISTORY: Adopted by the Township Committee of the Township of Freehold as indicated in article histories. Amendments noted where applicable.]
Article I Horse Race Meeting Admission Tax
Article II Hotel and Motel Occupancy Tax
[Adopted by Ord. No. O-75-8 (§ 2-29 of the Revised General Ordinances)]
The legislature has adopted Senate Bill #1446, amending N.J.S.A. 5:5-48, to take effect January 1, 1975. The amendment provides an admission tax of $0.05 per person to be charged spectators at horse race meetings. The aforesaid amendment provides that the tax shall be distributed to the municipality in which the race meeting is held. The Freehold Raceway holds race meetings simultaneously in Freehold Township and the Borough of Freehold. The legislature has not determined in what manner and amount these monies shall be distributed where a race meeting is held in two municipalities simultaneously. The Township Committee is aware that the Borough of Freehold has adopted an ordinance substantially similar to that which follows below. It is the intention of the Township Committee that this article shall complement that of the Borough of Freehold and be in accordance with the laws provided.
An admission tax of $0.05 per person, as authorized under N.J.S.A. 5:5-48, as amended by Chapter 181 of the Laws of 1974, shall be imposed at every racing meeting regulated by the New Jersey Racing Commission and held in the Township of Freehold.
Such admission tax shall remain in effect until repealed by the Township Committee and shall be imposed at every race meeting held in the Township of Freehold subsequent to April 14, 1975.
[Adopted 3-27-2007 by Ord. No. O-07-5]
Editor's Note: This ordinance was adopted as Ch. 179 of the Code and renumbered for codification purposes.
There is hereby imposed within the Township of Freehold a tax to be charged in accordance with the provisions of N.J.S.A. 54:32D-1 et seq., on charges of rent for every occupancy within a hotel or motel. The tax shall be at the rate of 3% on charges of rent for every occupancy. Said tax shall be in addition to any and all taxes or fees imposed under state statute or local ordinances upon the occupancy of a hotel or motel. For purposes of this article, the word "hotel" shall be defined as a building regularly used and kept open for the lodging of guests, including motels, bed-and-breakfasts and inns.
All taxes imposed by this article shall be paid by the occupant of the room. "Occupant" shall be defined as a person who, for a consideration, uses, possesses or has the right to use or possess any room in a hotel or motel, under any lease, concession, permit, right of access, license to use or other agreement or otherwise.
The owner of the hotel/motel and/or the person or entity making the hotel/motel room available for occupancy, shall not assume or absorb any of the tax imposed by this article.
The owner of the hotel/motel and/or the person making the room available for occupancy 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 owner, that the tax will not be separately charged and stated to the occupant, or that the tax would be refunded to the occupant.
The tax imposed by this article shall be collected on behalf of the municipality by the person collecting the rent from the hotel/motel occupant. That person shall either be the owner of the hotel/motel, the manager or salesperson or other employee of the owner who arranges with the occupant for the rental of the room.
Individual liability. Each person required to collect the tax imposed by this article 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 an occupant as if the tax were a part of the rent and payable at the same time.
A person required to collect the tax imposed under this article as described above shall, on or before the 28th day of each month, forward to the Director of the Division of Taxation in the Department of Treasury the tax collected in the preceding month and shall make and file a return for the preceding month with the Director on any form and containing any information as the Director shall prescribe as necessary to determine liability for the tax in the preceding month during which the person was required to collect the tax. Should the Director determine to require payments of tax liability at any intervals and based upon any collection classifications other than described in this article, the person required to collect the tax shall comply with any determinations made in that regard by the Director.
The Director of the Division of Taxation shall collect and administer the tax imposed under this article, and shall determine and certify to the State Treasurer on a quarterly or more frequent basis the amount of revenues collected in each municipality. The State Treasurer, upon certification of the Director, shall pay and distribute on a quarterly or more frequent basis, as prescribed by the State Treasurer, the amount of revenues determined and certified as described above to the Township of Freehold.
Each assumption or absorption of a tax by an owner or employee of an owner, as described in § 311-5B above, shall be deemed a separate offense, and each representation or advertisement by a vendor as described in § 311-5C above, for each day the representative or advertisement continues, shall be deemed a separate offense.