[HISTORY: Adopted by the Township Council of the Township of Rochelle
Park as indicated in article histories. Amendments noted where applicable.]
Article I Hotel and Motel Room Occupancy Tax
§ 166-1 Purpose.
§ 166-2 Imposition of tax.
§ 166-3 Tax to be in addition to other taxes.
§ 166-4 Payment of tax; vendor regulations; violations and penalties.
§ 166-5 Collection of tax.
[Adopted 8-20-2003 by Ord. No. 891-03]
§ 166-1 Purpose.
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.
§ 166-2 Imposition of tax.
There is hereby established a hotel and motel room occupancy tax in
the Township of Rochelle Park 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 Rochelle Park 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 Rochelle Park 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).
§ 166-3 Tax to be in addition to other taxes.
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.
§ 166-4 Payment of tax; vendor regulations; violations and penalties.
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.
Any violation of this section shall be subject to penalties
imposed by the municipal court, not to exceed $1,000.
§ 166-5 Collection of tax.
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.