502 Millbrook Avenue, Randolph, NJ 07869-3799
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Ordinance No. 04-17

Introduced: March 16, 2017
Public Hearing: April 6, 2017
Status: Adopted

An ordinance amending Chapter 18, Finance and Taxation, of the revised ordinances of the Township of Randolph by the addition of Article V, Hotel and Motel Room Occupancy Tax


WHEREAS, pursuant to P.L. 2003, c. 114 (N.J.S.A. 40:48F-1), the governing body of a municipality is authorized, through the adoption of an ordinance, to imposing a tax at a uniform percentage rate not to exceed three (3%) percent on charges of rent for every occupancy on or after July 1, 2004 of a room or rooms in a hotel or motel; and

WHEREAS, the Township of Randolph desires to amend and supplement Chapter 18, Finance and Taxation, of the Revised Ordinances of the Township of Randolph, by the addition of Article V, Hotel and Motel Room Occupancy Tax, imposing a tax of three (3%) percent on charges of rent for every occupancy of a room or rooms in a hotel or motel.

NOW, THEREFORE, BE IT ORDAINED by the Governing Body of the Township of Randolph, County of Morris, State of New Jersey as follows:

SECTION ONE. Chapter 18, Finance and Taxation, of the Revised Ordinances of the Township of Randolph is hereby amended and supplemented by the addition of the following:

ARTICLE V. HOTEL AND MOTEL ROOM OCCUPANCY TAX

Sec. 18-80. Purpose.

It is the purpose of this subsection to implement the provisions of P.L. 2003, c. 114 (N.J.S.A. 40:48F-1), which authorizes the governing body of a municipality to adopt an ordinance imposing a tax at a uniform percentage rate not to exceed three (3%) percent on charges of rent for every occupancy on or after July 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) 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.

Sec. 18-81. Tax Established.

  1. There is hereby established a Hotel and Motel Room Occupancy Tax in the Township of Randolph which shall be fixed at a uniform percentage rate of three (3%) percent on charges of rent for every occupancy on or after July 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).
  2. 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 or motel room.

Sec. 18-82. Requirements.

In accordance with the requirements of P.L. 2003, c. 114 (N.J.S.A. 40:48F-1):

  1. All taxes imposed by this Article shall be paid by the purchaser.
  2. A vendor shall not assume or absorb any tax imposed by this subsection.
  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 the 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 provisions of this Article shall be established in accordance with Sec. 1-7 of the Revised Ordinance of the Township of Randolph.

Sec. 18-83. Collection of Tax.

The tax imposed by this Article shall be collected on behalf of the Township of Randolph 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 of Randolph shall be joined as a party in any action or proceeding brought to collect the tax.

SECTION TWO. All Ordinances of the Township of Randolph which are inconsistent with the provisions of this Ordinance are hereby repealed as to the extent of such inconsistency.

SECTION THREE. If any section, subsection, clause, or phrase of this Ordinance is for any reason held to be unconstitutional or invalid by any Court of competent jurisdiction, such decision shall not affect the remaining portions of this Ordinance.

SECTION FOUR. This Ordinance shall transmitted to the State Treasurer upon adoption and the tax provisions of this Ordinance shall take effect on the first day of the first full month occurring 90 days after the date of transmittal to the State Treasurer.

ATTEST

_____________________________
Donna Marie Luciani, Township Clerk

TOWNSHIP OF RANDOLPH

_____________________________
Christine Carey, Mayor

LEGAL NOTICE
TOWNSHIP OF RANDOLPH, COUNTY OF MORRIS
ORDINANCE NO. 04-17

NOTICE IS HEREBY GIVEN that an Ordinance entitled “An Ordinance Amending Chapter 18, Finance And Taxation, Of The Revised Ordinances Of The Township Of Randolph, By The Addition Of Article V, Hotel And Motel Room Occupancy Tax” was submitted in writing at a regular meeting of the Mayor and Council of the Township of Randolph, County of Morris, State of New Jersey, held on March 16, 2017 and was introduced, read by title and passed on first reading. A Statement of Purpose of the Ordinance is contained below. The Governing Body of the Township of Randolph will further consider the Ordinance for second reading and final passage thereof at their regular meeting to be held on April 6, 2017 at 7 p.m. prevailing time, at the Municipal Building, 502 Millbrook Avenue, Randolph, New Jersey 07869, at which time and place a public hearing will be heard thereon by the Governing Body and all parties in interest and citizens shall have an opportunity to be heard concerning said Ordinance.

Statement of Purpose of Ordinance

The purpose of the above Ordinance is to amend and supplement Chapter 18, Finance and Taxation, of the Revised Ordinances of the Township of Randolph, by the addition of Article V, Hotel and Motel Room Occupancy Tax, imposing a tax of three (3%) percent on charges of rent for every occupancy of a room or rooms in a hotel or motel.

A copy of the full Ordinance is available to any member of the general public, without cost, at the Township of Randolph, Municipal Building, Millbrook Avenue, Randolph, New Jersey, at the Office of the Township Clerk, between the hours of 9:00 a.m. and 4:30 p.m.

_____________________________
Donna Marie Luciani, Township Clerk
Township of Randolph
County of Morris, State of New Jersey