Bridgewater’s hotel tax 

Bridgewater Code, � 201-7. 

 

Purpose 

 

It is the purpose of this article 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. 

 

� 201-8.  Tax established

 

There is hereby established a hotel  and motel room occupancy tax in the Township of Bridgewater 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 Bridgewater 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 Bridgewater 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).

 

[This ordinance was effective December 1, 2003.  Emphasis added.]