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

Section 175-3 was added 11-25-2008 by Ord. No. O-08-43 and establishes the hotel and motel room occupancy tax in the Township of Howell. The tax is charged on rent for a room or rooms in a hotel subject to sales tax under N.J.S.A. 54:32B-3, and it is in addition to any other tax or fee that a governmental entity imposes on hotel occupancy. The printed rates are 1% for occupancies on or after July 1, 2003 but before July 1, 2004, and 3% for occupancies on or after July 1, 2004.

No tax is imposed when the purchaser, user or consumer is an entity exempt under subsection (a) of § 9 of P.L. 1966, c. 30 (N.J.S.A. 54:32B-9). Under subsection A(4), the purchaser pays all taxes imposed by the chapter, and a vendor cannot assume or absorb the tax or advertise that it will be absorbed, not separately stated, or refunded. Under A(5), the person collecting the rent collects the tax on behalf of the Township, is personally liable for it, and has the same right to collect it from the customer as if it were part of the rent.

In any action to collect the tax, the Township's Chief Financial Officer must be joined as a party. Subsection B required a copy of the section to go to the State Treasurer and to each hotel or motel in Howell Township, and set the tax to take effect on the first day of the first full month occurring 30 days after transmittal. Chapter 175 also limits what a motel can rent: § 175-2 bars renting a motel room for less than 24 hours or for more than 14 days.

The definition of "hotel" was repealed 5-19-2009 by Ord. No. O-09-23, and the chapter defines a motel as a hotel with individual entrances from the exterior of the building to each room or unit. As printed, § 175-3 speaks only of hotel and motel rooms. Renting a home is handled in § 178-29(C), which bars renting a dwelling for a term of less than 90 days.