Ordinance No. 19-27

Introduced: November 25, 2019
Public Hearing: December 9, 2019
Status: Tabled

An Ordinance of the Township of Vernon, County of Sussex, State of New Jersey, Amending Chapter 509 of the Municipal Code of the Township of Vernon Entitled “Taxation” to Include Transient Accommodations

Note: Strikeouts are deletions. Underlines are added material.

WHEREAS, the governing body of the Township of Vernon (hereinafter “Township”) has found that it is in the public interest to amend Chapter 509 of the Township Code to include transient accommodations; and

NOW, THEREFORE, BE IT ORDAINED by the by the Township Council of the Township of Vernon as follows:

SECTION 1. Chapter 509 of the Municipal Code of the Township of Vernon is hereby amended as follows:

ARTICLE I Hotel and Motel Room and Transient Accommodation Occupancy Tax

§ 509-1. Purpose.

It is the purpose of this article to implement the provisions of P.L. 2003, c. 114 P.L. 2018, c. 49, 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 for rent for every occupancy on or after July 1, 2004, of a room or rooms in a hotel or motel or transient accommodation subject to taxation pursuant to Subsection (d) of Section 3 of P.L. 1966, c. 30 (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 government entity upon the occupancy of a hotel or motel room or transient accommodation.

§ 509-2. Imposition of tax.

There is hereby established a hotel and motel room and transient accommodation occupancy tax in the Township of Vernon, New Jersey, which shall be fixed at a uniform percentage rate of 1% for charges of rent for every occupancy of a hotel or motel room or transient accommodation in the Township of Vernon, New Jersey, on or after July 1, 2003, but before July 1, 2004, and 3% on charges for rent for every occupancy on or after July 1, 2004, of a room or rooms in a hotel or motel or transient accommodation subject to taxation pursuant to Subsection (d) of Section 3 of P.L. 1966, c. 30 (N.J.S.A. 54:32B-3), sales tax.

§ 509-3. Applicability of 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, motel room or transient accommodation.

§ 509-4. Responsibility to pay tax; violations and penalties.

In accordance with the requirements of P.L. 2003, c. 114 P.L. 2018, c. 49:

  1. All taxes imposed by this article shall be paid by the purchaser.
  2. A vendor shall not assume or absorb any tax imposed by this article.
  3. 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.
  4. 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.
  5. The penalty for violation of the foregoing provisions shall be $100 for each offense.

§ 509-5. 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 or transient accommodation customer. Each person required to collect the tax herein imposed shall be personally liable for the tax imposed, collected or required to be collected from the customer. Any such person shall have the same right in respect to collecting the tax from the 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.

§ 509-6. Required Distribution of Copies of Chapter.

A copy of this chapter shall be transmitted to the State Treasurer and to each hotel and/or motel and/or provider of transient accommodations and other affected business entities within the Township.

§ 509-7. Definition of Transient Accommodation.

“Transient accommodation” means the accessory use of a dwelling unit for occupancy by someone other than the unit’s owner or permanent resident for a period of thirty (30) or less consecutive days, up to a cumulative total period of not to exceed one hundred eighty (180) days in a calendar year, which dwelling unit is advertised or held out to the public as a place regularly rented to transient occupants.

SECTION 2. Each section of this ordinance is an independent section, and the holding of any section or part thereof to be unconstitutional, void or ineffective for any cause shall not be deemed to affect the validity of constitutionality of any other sections or parts thereof.

SECTION 3. Any ordinances or parts thereof in conflict with the provisions of this Ordinance are hereby repealed as to their inconsistencies only.

SECTION 4. This Ordinance shall take effect immediately upon final passage, approval, and publication by law.

Note: Strikeouts are deletions. Underlines are added material.