Source: https://www.ecode360.com/28825081
Timestamp: 2018-12-12 13:05:39
Document Index: 579255800

Matched Legal Cases: ['§ 202', '§ 202', '§ 202', '§ 202', '§ 202', '§ 202']

Borough of Buena, NJ Taxation
Ch 202 Art I Hotel and Motel Room Occupancy Tax
§ 202-2 Establishment of tax.
§ 202-3 Tax in addition to other tax or fee.
§ 202-4 Exemption.
§ 202-5 Requirements; violations and penalties.
§ 202-6 Collection of tax.
Chapter 202 Taxation
[Adopted 4-26-2004 by Ord. No. 511]
It is the purpose of this article 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 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. 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 governmental entity upon the occupancy of a hotel room.
There is hereby established a hotel and motel room occupancy tax in the Borough of Buena 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 Buena 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 Buena on or after July 1, 2004, of a room or rooms in a hotel subject to taxation pursuant to Subsection (d) Section 3 of P.L. 1966, c. 30, N.J.S.A. 54:32B-3 (sales tax).
§ 202-5 Requirements; violations and penalties. [1]
The penalty for violation of the foregoing provisions shall be $250 for each offense.