Bayonne, NJ Hotels & Lodging: Transient Occupancy Tax (2026)
Key Facts
- Tax rate
- 6% of room charge
- Collector
- City Business Administrator
- Payment
- Quarterly, tied to property tax dates
- Exemption
- Licensed rooming/boarding houses
- Penalty
- Up to $1,250 fine per offense
- Stacks with
- State Sales and Use Tax
Summary
Bayonne charges a 6% hotel and motel occupancy tax on room charges under City Code Section 10-5.1, layered on top of state sales tax and property taxes. The Business Administrator collects it quarterly, vendors may not absorb or advertise away the tax, and licensed rooming and boarding houses are exempt.
There is hereby imposed a 6% on charges for the use or occupation of rooms in hotels as authorized by the "Hotel and Motel Occupancy Tax Act," N.J.S.A. 40:48E-1, et seq., as amended in 2006 by N.J.S.A. 40:48E-e. This tax shall be in addition to any and all real estate (ad valorem) taxes or services charges; the tax imposed by the "Sales and Use Tax Act," N.J.S.A. 54:32B-1 et seq.; or any other fee, charge or tax imposed by law. ... The penalty for violation of the foregoing provisions shall be a fine not exceeding $1,250, a term of imprisonment not exceeding 90 days or a period of community service for a period not exceeding 90 days, or any combination thereof, for each offense.
Full Breakdown
Section 10-5.1 imposes a 6% tax on charges for the use or occupation of hotel rooms, authorized by the state Hotel and Motel Occupancy Tax Act, N.J.S.A. 40:48E-1 et seq. as amended by N.J.S.A. 40:48E-e in 2006. The tax stacks on top of real estate taxes, the state Sales and Use Tax and any other fee or tax already owed, per Section 10-5.2, and applies in addition to any other tax imposed on hotel occupancy by any governmental entity. Section 10-5.3 exempts any rooming or boarding house licensed under the state Rooming and Boarding House Act of 1979.
Under Section 10-5.4 the Business Administrator collects the tax in quarterly installments timed to real property tax due dates, and the City expressly intends to collect both real estate taxes and the hotel tax in full, with no credit or refund against other taxes. The purchaser, not the hotel, ultimately bears the tax: a vendor may not assume or absorb it, and each assumption or improper advertisement is a separate offense. Section 10-5.5 makes the person who collects room rent personally liable for the tax, with the same collection rights as for rent itself. Section 10-5.6 requires the City to send a copy of the ordinance to the State Treasurer and to every hotel or motel in Bayonne.
Violations & Fines
Section 10-5.4 penalizes a vendor who assumes, absorbs or advertises that it will absorb the tax, or that the tax won't be separately charged or will be refunded: each such representation or advertisement is a separate offense for every day it continues. The penalty is a fine up to $1,250, up to 90 days imprisonment, up to 90 days of community service, or any combination, for each offense.
Frequently Asked Questions
What is Bayonne's hotel occupancy tax rate?
Can a hotel absorb the tax instead of charging guests?
Are boarding houses subject to the hotel tax?
Who collects and remits the hotel tax in Bayonne?
Sources & Official References
Other rules in Bayonne
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Transient Occupancy Tax in Nearby Cities
How other cities in this county handle transient occupancy tax.