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Home My Public Portal Aboutordinance 03:26No. 03-26 Councilman Presents the following Ordinance Seconded by Councilman CREATING CHAPTER 147 OF THE CODE OF THE BOROUGH OF CARTERET ESTABLISHING A HOTEL AND MOTEL OCCUPANCY TAX AS AUTHORIZED BY P.L. 2003, c. WHEREAS, Chapter 114 of the Laws of 2003 authorizes the Governing Body a municipality to adopt an ordinance imposing a hotel and motel occupancy tax at a uniform percentage rate not to exceed one percent (1%) on charges of rent for every occupancy on or after July 1, 2003, but before July 1, 2004, and~ not to exceed three percent (3%) on charges of rent for every occupancy on or after July 1, 2004; and WHEREAS, the Mayor and Council of the Borough of Carteret have determined that it is in the best interest of the Borough of Carteret to establish such a tax to help relieve some of the present real property tax burden on the residents of the Borough. THEREFORE, BE IT ORDAINED, by the Mayor and Council of the Borough of Carteret, as follows: Section 1. The 'Code of the Borough of Carteret is hereby amended supplemented by creating a Chapter 147 entitled "Hotel and Motel Prop6rty Tax" to read as follows: HOTEL AND MOTEL OCCUPANCY TAX 147-1. Purpose 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 ordin~t~ce imposing a tax at a uniform percentage rate not to exceed one percent (1%) charges of rent for every occupancy on or after July 1, 2003, but before July 2004, and not to exceed three percent (3%) on charges of rent for every occupancy on or after Julyl, 2004, of a room or rooms in a hotel or motel 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 or motel room. 147-2. Establishment A. There is hereby established a Hotel and Room Occupancy Tax in the Borough of Carteret which shall be fixed at a uniform percentage rate of one percent (1%) NO, 03-26 PAGE 2 off charges of rent for every occupancy of a hotel or motel room in the Borough of Carteret on or after Julyl, 2003, but before Julyl, 2004, and three percent (3%) on charges of rent for every occupancy of a hotel or motel room in the Borough of Carteret on or after Sepiember 1, 2004, of a room or rooms in a hotel or motel 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) 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 by any governmental entity upon the occupancy ora hotel room. 147-3. Administration A. In accordance with the requirements of P.L 2003, c.114, the Hotel and Motel Room Occupancy Tax shall be administered as follows: 1. All taxes imposed by this Chapter shall be paid by the purchaser. 2. A vendor shall not assume or absorb any tax imposed by this ordinance. 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 thc 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 subject to the $1000 for each offense. B. 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 fight in respect to collecting the tax from a customer as if the thx were a part of the rent and payable at the same time; NO. 03-26 PAOE 41 _ 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. C. A person required to collect a tax imposed pursuant to the provisions of this Ordinance shall, on or before the dates required pursuant to section 17 of P.L. 1966, c.30 (C.54:32B-17), forward to the Direction of the Division of Taxation in the New Jersey Department of the Treasury (hereinafter the "Director"), the tax collected in the preceding month and make and file a return for the preceding month with the Director on an.7 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. D. The provisions of this Ordinance shall be subject to any roles or regulations that may be adopted by the Director. Section 2. A copy of this Ordinance shall be transmitted to the State Treasurer and to each hotel or motel located within the Borough of Carteret. Section 3. All Ordinances and/or provisions thereof inconsistent with the provision of this Ordinance shall be and are hereby repealed as-to the extent of any such inconsistencies Section 4. ' If any section, subsection, part, clause or phrase of this Ordinance shall be declared invalid by judgment of any Court of competent jurisdiction, the section, subsection, part, clause or phrase shall be deemed to be severable fi.om the remainder of this Ordinance. Section 5. This Ordinance shall take effect immediately upon final passage. 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 transmittal to the State Treasurer. Notice of adoption shall be published as provided by law. DO NOT USE SPACB BIZI.OW TI IlS LINE RECORD OF COUNCIL VOTF, TL 'YES NO NV ~ KRUM RIOS S ilARZ NAPLES -'1 --1 SOSNOWSKI Adopled on first reading of Ibc Co[moil nf file Borough o[' Carlerel, N.J., on ~~ Ad,,pted on second reading ,,tier hearing '~S~t ember ~-- Affidavit of Publication Publisher's Fee $143.44 Affidavit Charge $20.00 State of New Jersey } ss. MIDDLESEX cOUnTY ~¢~ Personally appeared LINDA DIAZ of the Home l~ews Tribune, a newspaper printed In Freehold, NJ and published In NEPTUNE, In said County and State, and of general circulation In said county, who being duly sworn, deposeth and salth that the advertisement of which the annexed Is a true copy, has been published In the said newspaper 1 (0NE) times, once In each Issue, as follows 8/20/93, 2003 . D MY~OM~SIONgPtRES OCT. 2, 2~5 Sworn and subscr~eO before me this ~~ ~./~/~ ~ 20th day of August, A.D., 2~3 Notary Public 0f New Jersey 2003, c.114, the Hotel and Motel Room Dc- ~UGH 0F C~TER~ ~up~.~y Tax shall be administered as foil .... 1+ All taxes imposed by this Chapter shall be paid b the purchaser. ORDINANCE ~-26 2. A vendor shall not assume or absorb any CRATING CHA~ER 147 OF THE CODE OF THE BOROUGH OF CARTERET ESTABLISHING A HO- tax im osed by this ordinance. TEL A~D MOTEL OCCUPANCY T~ AS AU~HO- 3. A verier shall not in any manner advertise RIZED BY P.L. 2~, c.114 or hold out to any person or to the public WHER~S, Chapter 114 of the Laws of 2003 in general in any manner, directly or indi authorizes the Governing Body of ~ municipality to racily, that the tax will be assumed or adopt an ordinance imposing a hotel and motel absorbed by the vendor, that the tax will occupancy tax at a uniform percentage rate not to not be separately char ed and stated to exceed one percent (1~) on charges of rent for the customer, or that ~e tax will be re~ funded to the customer. every occupancy on or after July 1, 2~3, but before Jul 1, 2004, and not to exceed three 4. Each assumption or absorption by a percent (3~) on charges of rent for every occupan~ dot of the tax shall be deemed a separate c~ on or after July ], 2004; and offense and each representation or adver tisement b a vendor for each day that the WHER~S. the Mayor and Council of th~ Bor representation or advertisement continues ough of Carteret have determined that it is m the best i~terest of the Borough of Carteret to esteb- shat1 be deemed a ~parate offense+ 5. The penalty for violation of the fore lish such a tax to help relieve some of the pre~nt provisions shall be subject to the $[~ for real property tax burden on the residents of the Borou h. each TH~EFORE~ BE IT ORDAINED, by the Mayor B. The tax imposed by this Chapter shall be collected on behalf of the Borough b the end Counc o the Borou h of Carteret as follows: person collecting the rent from the ho~el or ~ on I The Code of t~e Borough of Carteret is motel customer [ach person required to he eby amended and supplemented by creating a Chapter 147 entitled "Hotel collect the tax herein imposed shall be per- and Motel Property Tax" to read es sonally liable for the tax imposed, collected o requ red to be collected hereunder. Any follows: HOTEL AND MOTEL OCCUPANCY T~ such person shall have the same right 147-1. Purpose respect to collecting the tax from a customer t is the purpose of this ordinance to implement as if the tax were e part of the rent and the provisions of P.L, 2003. c. ]14, whch autho pa~ab e at the same time provided that the chmf financial officer of the Borough shall be rzes the governing body of a municipalit to adopt an ord hence imposing a tax at e uniform 'Dined as a party in any action or proceeding ~rought to collect the tax. percentage rate not to exceed one percent on char es of rent for every occupancy on or C. A person required to collect a tax imposed after Ju~ 1, 2003, but before July 1, 2004, end pursuant to the provisions of this Ordinance not to exceed three percent (3%) on charges of shall on or before the dates required pursu- rent for every occupancy on or after July 1, ant to section 17 o P.L. 1966, c.30 2~4, of a room or rooms in a hotel or motel (C,G4;32B-17 forward to the Direction of subect to taxation ursuant to subsection d of the Division of Taxation in the New Jersey sec[ion 3 of P.L 1~6. c. 40 (N.J.S.~ 54:3~-3) Department of the T ...... y(hereinafter the "O ector"), the tax coliecteo in the prated- which shall be in addition to any other tax or fee reposed pursuant to statute or local ordinance lng month and make and file a return for the precedin month with the Director on any or reso ution by any governmental entity upon form an~ containing any information as the the occupanc of a hotel or motel room. 147-2. Establishment D rector shall pre~ribe as necessary to de termine liability for the tax in the precedin month during which the person was require~ to collect the tax. A. There is hereby established a Hotel and Room Occupanc Tax in the Borough of Carteret which sh~ be ixed at a uniform percentage a e o one percen 1% on char es of rent for O The provisions of this Ordinance shall be every occupancy of a hotel or mo~;I room in the sub,eot to any rules or regulations that may Borou h of Carteret on or after July 1. 2003. be adopted by the Director. but b~o e Ju y 1. 2004 and three percent (3%) Se~ on 2. Amitte~COp to°f thiSthe Ordinancestate TreasurerShall beandt renS-o on charges o rent for every occupancy of a hote o motel room in the Borough of Certeret each hotel or motel located within the BO ou h of Carteret. on or after September 1. 2~4. of a room or Senior 3. All Ordnances and/or provisions there- rooms in a hotel or motel subect to taxation pu suant to subsection d of section 3 of P.L Ordinance°f inconsistentshallwithbe theand provisiOnare hereby°f thiSre. ]966. c 40. N.J.S.A 54:3~B-3 (sales tax) pealed as to the extent of any such B. The Hotel and Motet Room Occupancy Tax inconsistencies. shall be in addition to any other tax or fee reposed pu suan to statute or local ordinance SeXton 4. orlf anp~raseSeCtiOn.of thisSUbsecti°n'OrdinancePart'shallClaUSebe or resolution by any governmental entity upon declared invalid by udgment of any the occupancy of e hotel room Court of competent jurisdiction, the 147~. Administration (Page i of ~8472 ) A In ~ccordance with the requirements of PL phrase shall be deemedto be severable from the remainder of this Ordinance. ately upon final passage. The tax prov provided by law. The foregoing ordinance was introduced at a mee in of the Council of the Borough of Carteret he d whgen it was adopted on First Reading. The said ordinance will be further considered on Second Readin for final ado tion at a meeting of said Councilor the Boroug~ of Carteret on September 4, 2003 at atplproximately 7:00 P.M., Municipal Court/Police Facility, 230 Roosevelt Avenue, Car- teret, New Jerse~y at which time and place all persons interested will be given an opportunity to be heard. KATHLEEN M. BARNEY Certified Municipal Clerk ~$143.44) 8472 (Page 2 of #8472 )