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

Edison's hotel-occupancy tax is part of a single state-administered tax stack that runs on every short-stay accommodation in the Township. The framework lives at N.J.S.A. 54:32D-1 (the 5% statewide State Occupancy Fee, reduced to 1% in Atlantic City, Newark, Jersey City, Wildwoods, and Elizabeth, but applied at the full 5% in Edison) and at N.J.S.A. 54:32D-2 (the Municipal Occupancy Tax of up to 3% adopted by municipal ordinance). Edison adopted the maximum 3% tax effective September 1, 2003; the NJ Division of Taxation's official Municipal Occupancy Tax rate list shows Edison Township in Middlesex County at 3.000% with no later effective-date amendment through April 2026. The taxable base is the 'rent' charged for the occupancy, including mandatory cleaning fees, resort fees, and similar mandatory charges, but excluding separately stated Sales Tax and the State Occupancy Fee themselves. Stays of 90 or more consecutive days at the same accommodation are exempt under the permanent-resident rule at N.J.S.A. 54:32D-4 and N.J.A.C. 18:24-3.6; the 91st-day rule allows the operator to refund or credit the tax once the stay crosses the threshold. The transient-space-marketplace expansion under P.L. 2018, c. 49 brought short-term rentals at non-hotel residential dwellings (Airbnb, Vrbo, Booking.com) inside the same Edison 3% tax regime when booked through a platform that meets the marketplace definition at N.J.S.A. 54:32D-1.1, and the 2019 amendment at P.L. 2019, c. 235 narrowed the application slightly to exempt owner-direct rentals not booked through a marketplace or broker. Hotels, motels, and STR operators remit the combined tax monthly on Form HM-100 to the NJ Division of Taxation, which forwards Edison's 3% portion to the Township under the statutory revenue-sharing framework. There is no separate Edison-administered hotel-tax registration beyond the state filing. The Edison Tax Collector handles property tax but not the hotel occupancy tax.