As authorized by legislation enacted in 2003, several New Jersey municipalities have adopted a local ordinance imposing a Municipal Occupancy Tax on the rent charged for the occupancy of a room in a hotel, motel, or similar facility, as defined in the New Jersey Sales and Use Tax Act. N.J.S.A. 54:32B-1 et seq.

Between August 1, 2003, and June 30, 2004, lodging facilities located in these municipalities collect the Municipal Occupancy Tax at the rate of 1%. The Municipal Occupancy Tax is in addition to the State Occupancy Fee, which is collected at the rate of 7%, and the New Jersey Sales Tax, which is collected at the rate of 6% (7% as of July 15, 2006).

As of July 1, 2004, the State Occupancy Fee is reduced from 7% to a rate of 5%, and the Municipal Occupancy Tax can increase up to a rate of 3%. As of July 1, 2004, lodging facilities in all of the following municipalities will collect the Municipal Occupancy Tax at the 3% rate, except where a lower Municipal Occupancy Tax rate is noted in parentheses, or where a later effective date is indicated. The municipalities are listed alphabetically, by effective date.

NOTE: Atlantic City, Newark, Jersey City, Wildwood, North Wildwood and Wildwood Crest are prohibited from enacting a Municipal Occupancy Tax because those municipalities already impose a local tax on hotel occupancies; the State Occupancy Fee in Atlantic City, Newark and Jersey City is 1%; in the Wildwoods, it is 3.15%.


2003 Municipal Occupancy Tax List

2004 Municipal Occupancy Tax List

2005 Municipal Occupancy Tax List

2006 Municipal Occupancy Tax List

2007 Municipal Occupancy Tax List

2008 Municipal Occupancy Tax List

Effective January 1, 2008
Washington Twp (Gloucester)

Effective February 1, 2008
Monroe Twp (Gloucester)

Effective June 1, 2008
Robbinsville Twp

Effective July 1, 2008
Kenilworth Borough

Effective September 1
Andover Twp  

Effective October 1
East Greenwich Twp
Hoboken City

Effective November 1, 2008
East Hanover Twp (Morris)
Wanaque Borough (Passaic)

Effective January 1, 2009
Brick Township, Ocean County

Effective March 1, 2009
Hamilton Twp (Atlantic)
Vineland City

Effective April 1, 2009
W. Long Branch Borough (2%)