Hotels & Lodging in Elizabeth, NJ (2026)
1 verified hotels & lodging rules for Elizabeth, New Jersey, sourced directly from the municipal code and official government pages.
Verified from official government sources
Transient Occupancy Tax
Elizabeth taxes hotel and transient accommodation rent at 3 percent under Chapter 3.40, and separately taxes hotel room use and occupation at 6 percent under Chapter 3.41. The two taxes stack on top of state sales tax and any real estate taxes owed.
Elizabeth Hotel Occupancy Tax: 3% Plus 6% Use Tax
Some RestrictionsElizabeth City Code §§ 3.40.020, 3.41.020, 3.41.021
3.40.020 - Established. There is established a tax in the City of Elizabeth which shall be fixed at three (3) percent on charges of rent for every occupancy of a hotel or transient accommodation room or rooms in the City of Elizabeth subject to taxation pursuant to N.J.S.A. 54:32B-3. 3.41.020 - Tax imposed. There is imposed a six (6) percent tax on charges for the use or occupation of a room o...
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County ordinances apply to unincorporated areas and may supplement Elizabeth city rules.
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