ORDINANCE 2003-________

An Ordinance of the Township Of Anytown Authorizing the Imposition of a Municipal Hotel and Motel Occupancy Tax as Authorized by P.L. 2003, c. 114

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 of rent for every occupancy on or after July 1, 2004,

Now, Therefore, Be It Ordained by the Township Council of the Township of Anytown that:

Section 1. The Code of the Township of Anytown is hereby amended by adding a new chapter to read as follows:

§ ________. Hotel and Motel Room Occupancy Tax

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 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.

2. There is hereby established a Hotel and Motel Room Occupancy Tax in the Township of Anytown 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 Township of Anytown 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 Township of Anytown 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)

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. 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 UseTax Act" pursuant to subsection (a) of section 9 of P.L. 1966, c. 30 (C. 54:32B-9).

5. In accordance with the requirements of P.L. 2003, c. 114:

6. The tax imposed by this Chapter 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 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 Township shall be joined as a party in any action or proceeding brought to collect the tax.

Section 2. A copy of this Ordinance shall be transmitted to the State Treasurer and to each hotel or motel located within the Township of Anytown.

Section 3. If any section, paragraph, subsection, clause or provision of this Ordinance shall be declared invalid by a court of competent jurisdiction, that decision shall not affect the validity of this Ordinance as a whole or any part thereof.

Section 4. All ordinances or parts of ordinances of the Township of Anytown heretofore adopted that are inconsistent with any of the terms and provisions of this Ordinance are hereby repealed to the extent of the inconsistency.

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.

TOWNSHIP OF ANYTOWN

ORDINANCE 2003-___________

An Ordinance of the Township Of Anytown Authorizing the Imposition of a Municipal Hotel and Motel Occupancy Tax as Authorized by P.L. 2003, c. 114

Take Notice that the Ordinance identified amends the Anytown Township Code to provide for the imposition a tax at a uniform percentage rate of 1% on charges of rent for every occupancy of a hotel or motel room within the Township of Anytown on or after October 1, 2003, but before July 1, 2004, and at a uniform percentage rate of 3% on charges of rent for every occupancy of a hotel or motel room within the Township of Anytown on or after July 1, 2004, 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) 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.
The Ordinance has been adopted on first reading by the Township Council of the Township of Anytown, County of Anycounty, State of New Jersey, held on ______________, 2003. It will be considered for final passage after public hearing to be held on ____________, 2003, at 8:00 P.M. in the Municipal Building, Council Chambers, 1234 Main Street, Anytown, New Jersey.

Copies of the full ordinance are on file with the Township Clerk of the Township of Anytown in the Municipal Complex. Copies may be obtained on request and a copy is posted on the municipal bulletin board in the Municipal Complex at 1234 Main Street, Anytown, New Jersey.

Township Clerk