Hackensack, NJ Hotels & Lodging: Transient Occupancy Tax (2026)
Key Facts
- Current tax rate
- 3% of room rent, effective July 1, 2004
- Prior rate
- 1% from July 1, 2003 to June 30, 2004
- Stacks with
- State sales tax and other fees
- Exemption
- Purchasers already sales-tax exempt under N.J.S.A. 54:32B-9(a)
- Who remits
- Person collecting rent from the guest
Summary
Hackensack imposes a hotel and motel room occupancy tax under Code Section 153-2, set at a uniform 3% of room rent for stays on or after July 1, 2004 (an earlier 1% rate applied from July 2003 through June 2004). The tax is charged in addition to the state sales tax and any other tax or fee on the room.
There is hereby established a hotel and motel room occupancy tax in the City of Hackensack which shall be fixed at a uniform percentage rate of 1% on charges of rent for every occupancy of a hotel or motel room in the City of Hackensack on or after July 1, 2003, but before July 1, 2004, and 3% on charges of rent for every occupancy of a hotel or motel room in the City of Hackensack on or after July 1, 2004, of a room or rooms in a hotel subject to taxation pursuant to Subsection (d) of Section 3 of P.L. 1966, c. 30, N.J.S.A. 54:32B-3 (sales tax).
Official source re-checked September 7, 2026: no newer edition of the code had been published (publisher’s edition: rev 4592721; v20 updated 2026-01-06; through 01-06-2026).
Full Breakdown
L. 2003, c. 114, the state law that authorizes New Jersey municipalities to adopt a local hotel occupancy tax, and was adopted by the City Council on August 18, 2003 by Ordinance No. 12-2003. A. 54:32B-3. Section 153-3 makes clear the tax stacks on top of, rather than replacing, any other tax or fee a governmental entity imposes on the room. A. 54:32B-9(a), such as certain nonprofit or governmental guests. Collection responsibility falls on the person who collects the rent from the customer, per Section 153-5F, who is personally liable for the tax and can pursue it from the guest the same way as rent.
Vendors are barred from absorbing the tax themselves or advertising that they will absorb it, refund it, or not separately state it to the guest; each such misrepresentation is its own violation under Section 153-5D, penalized under the general Code penalty at Section 1-15.
Violations & Fines
A vendor who assumes, absorbs, advertises or fails to separately charge the occupancy tax violates Section 153-5, with each day a prohibited advertisement or representation continues counted as its own offense; those violations, along with any failure to remit collected tax, are penalized under the general Code fine in Section 1-15, up to $2,000 per offense, up to 90 days' imprisonment, or up to 90 days of community service.
Frequently Asked Questions
What is Hackensack's hotel occupancy tax rate?
Is the Hackensack hotel tax charged on top of state sales tax?
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Sources & Official References
Other rules in Hackensack
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