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File #: 18-1590    Version: 1 Name: Ordinance amending Chapter 20 Title X
Type: Ordinance Status: Pending
File created: 10/3/2018 In control: Finance
On agenda: 12/5/2018 Final action:
Title: AN ORDINANCE AMENDING AND SUPPLEMENTING THE REVISED GENERAL ORDINANCES OF THE CITY OF NEWARK, NEW JERSEY, 2000, AS AMENDED AND SUPPLEMENTED, BY AMENDING CHAPTER 20 ENTITLED HOTEL OCCUPANCY TAX OF TITLE X, ENTITLED FINANCE AND TAXATION. Deferred 8.-b 120518 Deferred 9-a 121918 Deferred 9-a 010919
Title
AN ORDINANCE AMENDING AND SUPPLEMENTING THE REVISED GENERAL ORDINANCES OF THE CITY OF NEWARK, NEW JERSEY, 2000, AS AMENDED AND SUPPLEMENTED, BY AMENDING CHAPTER 20 ENTITLED HOTEL OCCUPANCY TAX OF TITLE X, ENTITLED FINANCE AND TAXATION.
Deferred 8.-b 120518
Deferred 9-a 121918
Deferred 9-a 010919

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NOW, THEREFORE, BE IT ORDAINED BY THE MUNICIPAL COUNCIL OF THE CITY OF NEWARK, NEW JERSEY, THAT:

[Editor's Note: Additions are shown as underlined and bold. Deletions are shown as strikethroughs].

SECTION 1: Title X, Finance and Taxation, Chapter 20, Hotel Occupancy Tax, of the Revised General Ordinances of the City of Newark, New Jersey, 2000, as amended and supplemented, is amended as follows:

10:20-1. SHORT TITLE.
This Chapter shall be known and cited as the "Hotel Occupancy and Transient Accommodation Tax Ordinance of the City of Newark." (R.O. 1966 C.S. ? 10:14-1; Ord. 6 S+FH, 11-20-07 ? 1).


10:20-2. TAX IMPOSED.
There shall be imposed, in the City of Newark, a tax of six (6%) percent on charges for the use or occupation of rooms in hotels or transient accommodations as authorized by the "Hotel Occupancy Tax Act," N.J.S.A. 40:48E-1 et seq. This tax shall be in addition to the tax imposed by the "Sales and Use Tax Act" N.J.S.A. 54:32B-1 et seq., and any other tax imposed by law. (R.O. 1966 C.S. ? 10:14-2; Ord. 6 S+FH, 11-20-07 ? 1).


10:20-3. DEFINITIONS.
As used in this chapter:
Hotel shall mean a building or portion of it a building which is regularly used and kept open as such for the lodging of guests., and Hotel includes an apartment hotel, a motel, inn and rooming or boarding house or club, whether or not meals are served, but does not include a transient accommodation. (R.O. 1966 C.S. ? 10:14-3; Ord. 6 S+FH, 11-20-07 ? 1).

Transient accommodation means a room, group of rooms, or other living or sleeping space for the lodging of occupants, including but not limite...

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