Brick, NJ Hotels & Lodging: Transient Occupancy Tax (2026)

Township Code § 223-2 fixes a hotel and motel room occupancy tax at a uniform 3% of the rent charged for every occupancy of a hotel or motel room in Brick Township, layered on top of any state sales tax or other fee. Under § 223-4, the tax is paid by the purchaser, the vendor cannot absorb it or advertise that it won't be charged, and the person collecting the rent must collect and remit the tax to the Township, with the Township's Chief Financial Officer joined as a party to any collection action. Entities exempt from sales tax under N.J.S.A. 54:32B-9(a) are exempt from this tax as well under § 223-3.