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 Sayreville Borough
 Code of Ordinances
 Chapter VIII. GENERAL LICENSING*

  § 8-21. HOTEL AND MOTEL ROOM OCCUPANCY TAX.  

Latest version.

  • 8-21.1 Purpose. It is the purpose of this chapter 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 rate not to exceed one (1%) percent on charges or rent for every occupancy between July 1, 2003 and July 1, 2004, and not to exceed three (3%) percent 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.

    (Ord. #832-03, § 1)

    8-21.2 Tax Obligation.

    A.

    There is hereby established a Hotel and Motel Room Occupancy Tax in the Borough of Sayreville which shall be fixed at a uniform rate of one (1%) percent on charges of rent for every occupancy of a hotel or motel room in the Borough of Sayreville on or after the effective date of the ordinance codified in this Chapter but before July 1, 2004, and three (3%) percent on charges of rent for every occupancy of a hotel or motel room in the Borough of Sayreville on or after July 1, 2004, in all hotels and motels subject to taxation pursuant to subsection (d) of section 3 of P.L. 1966, c. 40, N.J.S.A. 54:32B-3.

    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 upon the occupancy of a hotel room.

    C.

    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 (C. 54:32B-9).

    D.

    In accordance with the requirements of P.L. 2003, c. 114:

    (i)

    All taxes imposed by this Chapter shall be paid by the purchaser.

    (ii)

    A vendor shall not assume or absorb any tax imposed by this Chapter.

    (iii)

    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.

    (iv)

    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.

    (Ord. #832-03, § 1)

    8-21.3 Penalty. The penalty for violation of the foregoing provisions shall be a minimum of five hundred ($500.00) dollars for each offense.

    (Ord. #832-03, § 1)

    8-21.4 Collection of Tax. The tax imposed by this Chapter shall be collected on behalf of the Borough 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 Borough shall be joined as a party in any action or proceeding brought to collect the tax.

    (Ord. #832-03, § 1)

    8-21.5 Forwarding Collected Taxes. A person required to collect a tax imposed pursuant to this Chapter shall, on or before the dates required pursuant to Section 17 of P.L. 1966, c. 30 (C. 54:32B-17), forward to the Director of the Division of Taxation in the Department of the Treasury the tax collected in the preceding month and 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.

(Ord. #832-03, § 1)