Pursuant to P.L 2003, C.116, a $3.00 per night Hotel Room Fee on each hotel room in a casino hotel facility has been enacted, payable quarterly on the 20th day of the month following the reporting calendar quarter. The first reporting period is quarter ending September 30, 2003, due and payable October 20, 2003.

Attached is the New Jersey Casino Hotel Room Fee Return, form CAS-RM-100, which is to be used when reporting and paying the New Jersey Casino Hotel Room Fee. Once opening the attachment, you may complete the return electronically and print or simply print and complete. The CAS-RM-100 is on an enclosed pdf file, which may be opened and printed using Adobe Acrobat. Print should be completed using an 8 ½" by 11" print setting. Mail the completed CAS-RM-100 together with payment to:

New Jersey Division of Taxation
Revenue Processing Center
Casino Taxes Unit
P.O. Box 254
Trenton, NJ 08646-0254

Questions regarding the New Jersey Casino Hotel Room Fee may be directed to the Division of Taxation at 609-292-5995 or to the Casino Control Commission at 609-441-3297.

Casino Hotel Room Fee Return and Instructions