Source: https://ecode360.com/32519343?mode=noresponsive
Timestamp: 2019-06-24 11:32:41
Document Index: 538406605

Matched Legal Cases: ['§ 110', '§ 110', '§ 110', '§ 3', '§ 3', '§ 9']

Borough of Seaside Heights, NJ Hotel and Motel Occupancy Tax
§ 110-2 Establishment.
§ 110-3 Exempt organizations.
§ 110-4 Collection.
Chapter 110 Hotel and Motel Occupancy Tax
[HISTORY: Adopted by the Borough Council of the Borough of Seaside Heights 2-1-2017 by Ord. No. 17-01. Amendments noted where applicable.]
It is the purpose of this chapter to implement the provisions of 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 3% on charges of rent for every occupancy of a room or rooms in a hotel subject to taxation pursuant to Subsection (d) of § 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.
There is hereby established a hotel and motel room occupancy tax in the Borough of Seaside Heights which shall be fixed at a uniform percentage rate of 3% on charges of rent for every occupancy of a hotel or motel room in the Borough of Seaside Heights of a room or rooms in a hotel subject to taxation pursuant to Subsection (d) of § 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.
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 § 9 of P.L. 1966, c. 30 (N.J.S.A. 54:32B-9).
Any person violating or failing to comply with any other provision of this chapter shall, upon conviction thereof, be punishable by a fine of no less than $100 and no more than $2,000, by imprisonment not to exceed 90 days or by community service of not more than 90 days or any combination of fine, imprisonment and community service, as determined in the discretion of the Municipal Court Judge. The continuation of such violation for each successive day shall constitute a separate offense, and the person or persons allowing or permitting the continuation of the violation may be punished as provided.