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Ordinances

VERNON TOWNSHIP ORDINANCE #03-26

AN ORDINANCE IMPLEMENTING A HOTEL AND MOTEL ROOM OCCUPANCY TAX PURSUANT TO P.L 2003, c. 114 IN THE TOWNSHIP OF VERNON, NEW JERSEY

WHEREAS, P.L. 2003, c. 114 authorizes the Governing Body of a municipality to adopt an ordinance imposing a hotel and motel occupancy 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; and

WHEREAS, the Township Council of the Township of Vernon is desirous of enacting said ordinance for the benefit of the taxpayers of the Township.

NOW, THEREFORE, BE IT ORDAINED by the Township Council of the Township of Vernon, County of Sussex and State of New Jersey as follows:

1. It is the purpose of this ordinance 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 for 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 (NJSA 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 room.

2. There is hereby established a Hotel and Motel Room 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 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 subject to taxation pursuant to subsection (d) of section 3 of P.L. 1966, c. 40 (NJSA 54:32B-3), sales tax.

3. 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.

4. In accordance with the requirements of P.L. 2003, c. 114:
a. All taxes imposed by this Ordinance shall be paid by the purchaser.
b. A vendor shall not assume or absorb any tax imposed by this Ordinance.
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. The penalty for violation of the foregoing provisions shall be $100.00 for each offense.

5. The tax imposed by this Ordinance 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 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.

6. All ordinances or parts of ordinances or resolutions that are in conflict with the provisions of this Ordinance are repealed to the extent necessary.

7. If any article, section, subsection, term or condition of this Ordinance is declared invalid or illegal for any reason, the balance of the Ordinance shall be deemed severable and all shall remain in full force and effect.

8. This Ordinance shall take effect after publication and passage according to law. The tax provisions of this Ordinance shall take effect on the first day of the first full month occurring 30 days after the date of the transmittal to the State Treasurer. Notice of adoption shall be published as provided by law.

9. A copy of this Ordinance shall be transmitted to the State Treasurer and to each hotel or motel located within the Township of Vernon, New Jersey.

NOTICE

NOTICE IS HEREBY GIVEN that the above ordinance was introduced and passed on first reading at the Regular Meeting of the Township Council of the Township of Vernon in the County of Sussex, State of New Jersey held in the Municipal Building on July 14, 2003 and the same came up for final passage at the Regular Meeting of the Township Council held on July 28, 2003, at which time, after persons interested were given an opportunity to be heard concerning said ordinance, the same was passed and will be in full force in the Township according to law.

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John P. Logan, Mayor

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Patricia A. Lycosky, R. M. C.
Township Clerk