40:54D-9 - Forwarding of tax, assessment collected, filing returns; vendor liability - New Jersey Statutes

40:54D-9  Forwarding of tax, assessment collected, filing returns; vendor liability.
9. a. (1) A vendor required to collect the tax upon predominantly tourism related retail receipts or tourism assessment imposed pursuant to this act shall on or before the dates required pursuant to section 17 of P.L.1966, c.30 (C.54:32B-17), forward to the director the tax and assessments collected in the preceding month and make and file a return for the preceding month with the director on any form and containing any information as the Director of the Division of Taxation in the Department of the Treasury shall prescribe by rule or regulation as necessary to determine liability for the tax and assessment in the preceding month during which the person was required to collect the tax.

(2)A vendor required to collect the tax upon predominantly tourism related retail receipts and the tourism assessment shall be personally liable for the tax or assessment imposed, collected, or required to be paid, collected, or remitted under section 4 of P.L.1992, c.165 (C.40:54D-4).  Any such vendor shall have the same right in respect to collecting the tax or assessment from that vendor's customer or in respect to non-payment of the tax or assessment by the customer as if the tax or assessment were a part of the purchase price of the property or service, amusement charge or rent, as the case may be, and payable at the same time; provided however, that the director shall be joined as a party in any action or proceeding brought to collect the tax or assessment.

For purposes of this paragraph, "vendor" includes:  an individual, partnership, corporation, or an officer, director, stockholder, or employee of a corporation, or a member or employee of a partnership, who as such officer, director, stockholder, employee, or member is under the duty to perform the act in respect of which the violation occurs.

b.The director may permit or require returns to be made covering other periods and upon any dates as the director may specify.  In addition, the director may require payments of tax and assessment liability at any intervals and based upon any classifications as the director may designate.  In prescribing any other periods to be covered by the return or intervals or classifications for payment of tax and assessment  liability, the director may take into account the dollar volume of tax and assessment involved as well as the need for ensuring the prompt and orderly collection of the tax imposed. 

c.The director may require amended returns to be filed within 20 days after notice and to contain the information specified in the notice.

d.The director shall inform the authority for each month in which this tax and assessment is collected and returns made of the amount so collected in each month. 

L.1992,c.165,s.9; amended 2002, c.72, s.6; 2007, c.102, s.1.