§ 270-3. Phase II tourism funding; tourism development fees.

A. 

This section is subject to the provisions of N.J.S.A. 40:54D-1 et seq., as amended by P.L. 2002, c. 72, and as the same may be amended from time to time hereafter in accordance with the legislative commentary regarding same dated November 13, 2002, annexed hereto. The same are hereby incorporated herein by the reference as if set forth at length.

B. 

In addition to the Phase I tourism funding authorized by § 270-2, GWTIDA is hereby authorized to levy a tourism assessment (as "tourism assessment" is defined in N.J.S.A. 40:54D-3) at a rate of 1.85% (the "Phase II tourism funding") and to devote the proceeds therefrom for the purposes described in the law, as amended.

C. 

Tourism development fees.

(1) 

As required by N.J.S.A. 40:54-15, there hereby is established a tourism development fee.. The tourism development fee imposed hereunder shall he uniform throughout the district and shall apply to all persons and/or business entities as permitted under the law or this section. The tourism development fee established hereby shall be payable by:

(a) 

All persons making sales of tangible personal property or services, the receipts from which are subject to the Sales and Use Tax Act, P.L. 1966, c. 30 (N.J.S.A. 54:32B-1 et seq.) but which are not predominantly tourism-related retail receipts as defined in N.J.S.A. 40:54D-1 et seq.

(b) 

All persons making charges for participant amusements.

(c) 

All persons operating businesses that charge for parking, garaging or storing motor vehicles.

(d) 

All persons making sales of tangible personal property or services, the receipts from which are subject to the Sales and Use Tax Act, P.L. 1966, c. 30 (N.J.S.A. 54:32B-1 et seq.) and who are required to collect a tax on predominately tourism-related retail receipts, but only to the extent that the amount of tax on those receipts collected in a year by the person is less than the amount of the tourism development fee for that year; provided, however, that persons making sales of food and drink subject to taxation pursuant to Subsection (c) of Section 3 of P.L. 1966, c. 30 (N.J.S.A. 54:32B-3) shall pay a tourism development (cc in the amounts required by N.J.S.A. 40:54D-15; and

(e) 

All persons providing tourism lodging (as "tourism lodging is defined at N.J.S.A. 40:54D-3), who shall pay a tourism development fee in an amount determined in the sole discretion of the municipality by ordinance regardless of whether those sales are otherwise subject to the Sales and Use Tax Act. If the tourism lodging is rented by an agent on behalf of the owner, the agent shall retain the amount of the fee for each unit of lodging from the amount or amounts of rent first collected on behalf of the owner on that unit in a year, and forward the amount or amounts on behalf of the person providing tourism lodging pursuant to the requirements of Section 17 of the Law (N.J.S.A. 40:54D-17).

(2) 

A businesses paying the tourism development fee or the tourism assessment shall he exempt from any county- or state-imposed future room taxes, tourism taxes, beach fees, or other similar taxes imposed by a county or the State of New Jersey on tourism-related business.

D. 

All funds and revenues received by GWTIDA from the Treasurer of the State of New Jersey shall be used by the Authority first to make payment for services provided by a municipality in which a tourism project is located to that extent that those payments are required by an agreement entered into on or before February 8, 2000. The remaining tourism assessments collected and paid to the Authority shall be used for a beach operation offset payment as provided for in Subsection F herein, and the balance of the funds shall be used by the Authority for advertising, promotion and other tourism development activities as approved and budgeted by the Authority.

E. 

The beach operation offset payment payable within the district shall be set in accordance with the law. Each municipality within the district shall receive an equal share of the beach operations offset payment payable in the district in which the municipality is located; provided, however, that the share of a municipality that may not receive a payment due to the provisions of the law shall be used by the Authority for advertising, promotion and other tourism development activities as approved and budgeted by the Authority. No beach operation offset payments may be made to a municipality in any year in which that municipality imposes beach fees, beach taxes or similar user fees, or beach-tag-type fees to, or the use of, a beach within the boundaries of that municipality.

F. 

All taxes or assessments imposed by this section shall be paid by the purchaser. A vendor shall not assume or absorb any tax or assessment imposed by this section. A vendor shall not in any manner advertise or represent chat a tax or assessment imposed by this section will be assumed or absorbed by the vendor. Each assumption or absorption by a vendor of the tax or assessment shall be deemed a separate offense and each representation of advertisement by a vendor for each day the representation or advertisement continues shall be deemed a separate offense. Penalties for violation of any of the foregoing provisions shall be as established pursuant to § 270-10 of the Code of the City of North Wildwood.