Source: https://ecode360.com/10071003
Timestamp: 2019-02-18 21:29:08
Document Index: 384977895

Matched Legal Cases: ['§ 370', '§ 370', '§ 370', '§ 370', '§ 370', '§ 370', '§ 370']

Borough of Fort Lee, NJ Taxation
Ch 370 Art I Hotel and Motel Room Occupancy Tax
§ 370-1 Purpose.
§ 370-2 Tax established.
§ 370-3 Applicability.
§ 370-4 Payment of tax.
§ 370-5 Collection of tax.
§ 370-6 Distribution of provisions of article.
Ch 370 Art II Online Payment of Taxes
§ 370-7 Payment procedures.
Chapter 370 Taxation
[HISTORY: Adopted by the Mayor and Council of the Borough of Fort Lee as indicated in article histories. Amendments noted where applicable.]
Article I Hotel and Motel Room Occupancy Tax
Article II Online Payment of Taxes
[Adopted 8-21-2003 by Ord. No. 2003-27]
It is the purpose of this article to implement the provisions P.L. 2003, c. 114,[1] 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.
Editor's Note: See N.J.S.A. 40:48F-1 et seq.
There is hereby established a hotel and motel room occupancy tax in the Borough of Fort Lee, 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 Borough of Fort Lee 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 Borough of Fort Lee 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).
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.
In accordance with the requirements of P.L. 2003, c. 114:
All taxes imposed by this article shall be paid by the purchaser.
A vendor shall not assume or absorb any tax imposed by this article.
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.
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.
The penalty for violation of the foregoing provisions shall be a fine not exceeding $1,250, a term of imprisonment not exceeding 90 days or a period of community service for a period not exceeding 90 days, or any combination thereof, for each offense.
The tax imposed by this article 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.
A copy of this article shall be transmitted to the State Treasurer and to each hotel or motel located within the Borough of Fort Lee.
[Adopted 10-14-2010 by Ord. No. 2010-27[1]]
Editor's Note: Former Art. II, Parking Sales Tax, adopted 12-14-2006 by Ord. No. 2006-58, was repealed 8-16-2007 by Ord. No. 2007-34.
It is the purpose of this article to implement procedures for the payment of property taxes due to the Borough through the use of the internet.
Property owners in the Borough may make payments of property taxes from any computer with access to the Internet. Every precaution will be taken to ensure that online transactions are secure.
Property taxes may be paid online through the use of Visa, MasterCard, Discover or by electronic check. If making a payment using the electronic check option, taxpayers should allow two weeks for the payment to be processed. Payment must be received at the tax office on or before the due date or late penalties will apply.
A fee will be charged for the use of this service and will be added to the tax payment for the convenience of utilizing the internet as a means of paying property taxes. The rate for calculation of the fee is available at the office of the Borough’s Tax Collector.
Each section, subsection, sentence, clause and phrase of this article is declared to be an independent section, subsection, sentence, clause and phrase, and the finding or holding of any such portion of this article to be unconstitutional, void, or ineffective for any cause or reason shall not affect any other portion of this article.