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

The Township of Cherry Hill imposes its Hotel and Motel Room Occupancy Tax under Section 3-3 of the Revised General Ordinances, enacted by Ordinance No. L. 2003, c. 114. 2 sets the rate: one percent on room rent for occupancies between July 1, 2003 and July 1, 2004, and three percent on room rent for every occupancy in the Township of Cherry Hill thereafter. L. 1966, c. A. 54:32B-3), and it stacks on top of that state tax and any other tax or fee a governmental entity imposes on the occupancy.

3 makes clear the tax is paid by the purchaser, the guest, not absorbed by the hotel or motel operator: a vendor cannot assume the tax, cannot advertise that it will be absorbed, and cannot represent that the charge will not be separately stated or will be refunded. Each such misrepresentation is a separate offense, and a continuing advertisement is a separate offense for every day it runs. 4 places collection responsibility on whoever actually collects the rent from the hotel or motel customer; that collector is personally liable for the tax and can pursue it from the guest exactly as though it were part of the rent, though the Township's Chief Financial Officer must be joined as a party to any collection lawsuit.

There is no local exemption written into Section 3-3 for extended stays, corporate rates, or small properties: the ordinance taxes 'every occupancy' of a taxable room.