Irvington, NJ Hotels & Lodging: Transient Occupancy Tax (2026)
Key Facts
- Current tax rate
- 3% of room rent, since July 1, 2004
- Introductory rate
- 1%, July 2003 to June 2004
- Who pays
- The purchaser (guest), per § 577-8
- Stacks with
- State sales tax and other hotel fees, § 577-7
- Enabling ordinance
- Ord. No. MC 3236, adopted Sept. 9, 2003
Summary
Irvington Township Code § 577-6 imposes a 3% hotel and motel room occupancy tax under the Township's 2003 enabling ordinance, up from a 1% introductory rate that applied only through June 30, 2004, and § 577-8 makes the guest, not the hotel, the one legally responsible for paying it.
There is hereby established a hotel and motel room occupancy tax in the Township of Irvington 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 Township of Irvington 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 Township of Irvington 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). ... In accordance with the requirements of P.L. 2003, c. 114, all taxes imposed by this article shall be paid by the purchaser.
Official source re-checked September 7, 2026: no newer edition of the code had been published (publisher’s edition: rev 4996945; v39 updated 2026-07-13; through 07-13-2026).
Full Breakdown
Article II of Chapter 577, Taxation, was adopted September 9, 2003, by Ord. No. L. 2003, c. A. A. 54:32B-3. Section 577-5 explains the phase-in the state law allowed: municipalities could charge up to 1% of room rent for occupancies between July 1, 2003, and June 30, 2004, and up to 3% for any occupancy on or after July 1, 2004. Irvington's § 577-6 adopted the maximum both times, so today's rate has been 3% of the room charge since July 1, 2004, on any hotel or motel room subject to the state sales tax.
Section 577-7 makes the local tax cumulative, not a substitute for anything else: it applies 'in addition to any other tax or fee imposed pursuant to statute or local ordinance or resolution by any governmental entity upon the occupancy of a hotel room,' so it stacks on top of the state's own hotel occupancy fee and the general sales tax. Section 577-8 places legal responsibility for the tax on the guest rather than the operator, stating that 'all taxes imposed by this article shall be paid by the purchaser,' although as a practical matter the hotel or motel typically collects it at checkout the same way it collects the state sales tax, then remits it to the Township.
Violations & Fines
Article II sets no penalty of its own for failing to collect or remit the tax, so a violation of §§ 577-6 through 577-8 falls back on the Revised Code's general penalty at § 1-17: up to a $2,000 fine, up to 90 days' imprisonment, or both, with each day of nonpayment counted as a separate offense.
Frequently Asked Questions
What is Irvington's hotel occupancy tax rate?
Who actually pays the Irvington hotel tax, the guest or the hotel?
Is the local hotel tax instead of the state hotel tax?
Does Irvington's hotel tax apply to short-term rentals like Airbnb?
Sources & Official References
Other rules in Irvington
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