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

Some Restrictions
Compiled from the official code textEditor Martyn O'NeillLast verified August 2026

Key Facts

Tax rate
3% of hotel/motel room rent
Who pays
The guest (purchaser), not the vendor
Exempt guests
Sales-tax-exempt entities under N.J.S.A. 54:32B-9(a)
Enacted
Ord. No. 2010-30, amended Ord. No. 2025-019
Enforcement
Lakewood Township Municipal Court
Penalty basis
General penalty, Code § 1-5

Summary

Lakewood Township, Ocean County, New Jersey imposes a 3% Hotel and Motel Room Occupancy Tax on room rent, on top of the state sales tax and any other fee. Operators collect it from guests and remit it to the Township; absorbing or advertising the tax as waived is a separate offense under the Township Code.

There is hereby established a Hotel and Motel Room Occupancy Tax in the Township of Lakewood which shall be fixed at a uniform percentage rate of 3% on charges or rent for every occupancy of a hotel or motel room in the Township of Lakewood of a room or rooms in a hotel subject to taxation pursuant to subsection (d) of section 3 of P.L. 1966, c. 40, N.J.S.A. 54:32B-3 (sales tax). The Hotel and Motel Room Occupancy Tax shall be 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.

View official code

Full Breakdown

A. 54:32B-3(d), the state Sales and Use Tax Act. L. 114, and the tax stacks on top of any other tax or fee already imposed by statute or ordinance on the same room occupancy. A. 54:32B-9(a), such as qualifying nonprofit or government entities. 4 places the legal burden on the guest (the purchaser pays it) and bars the vendor from absorbing, waiving, or advertising that the tax will not be separately charged; the person who collects the rent must collect and remit the tax and is personally liable for it, with the Township Chief Financial Officer joined as a party in any collection action. 4d. The chapter was adopted by Ordinance No. 2010-30 and last amended May 22, 2025 by Ordinance No. 2025-019.

Violations & Fines

Violations are prosecuted in the Municipal Court of the Township of Lakewood, Ocean County, under § 24-2.5, which applies the general penalty set at Township of Lakewood Code § 1-5, at the Municipal Court judge's discretion. Under § 24-2.4d, each day a vendor advertises that it will absorb or refund the tax, and each act of assuming or absorbing the tax instead of charging it, counts as a separate, independently punishable offense.

Frequently Asked Questions

What is Lakewood Township's hotel occupancy tax rate?
Township of Lakewood Code § 24-2.2 sets a uniform 3% tax on charges for renting a hotel or motel room in the Township, on top of the state sales tax and any other tax or fee already imposed on the same occupancy by any governmental entity.
Who actually pays Lakewood's hotel tax?
The guest pays it. Section 24-2.4a requires the purchaser to pay the tax, and § 24-2.4b bars the vendor from assuming or absorbing it. A vendor cannot advertise that the tax is included, waived, or will be refunded.
Is anyone exempt from the Lakewood hotel tax?
Yes. Section 24-2.3 exempts rent paid by an entity that already qualifies as exempt from sales tax under the Sales and Use Tax Act, N.J.S.A. 54:32B-9(a), such as certain governmental and nonprofit purchasers.
What happens if a hotel absorbs the tax instead of charging guests?
Under § 24-2.4d, each such assumption or absorption is a separate offense, as is each day a prohibited advertisement about the tax runs. Violators face the general penalty at Code § 1-5 in Lakewood's Municipal Court.
Does the ordinance name short-term rental platforms like Airbnb?
No. The text taxes room rent at a hotel taxed under the state Sales and Use Tax Act's hotel definition (N.J.S.A. 54:32B-3(d)); it does not separately mention short-term rentals or platforms by name.

Sources & Official References

Other rules in Lakewood

Noise Ordinances: Quiet HoursSome RestrictionsNoise Ordinances: Construction HoursSome RestrictionsNoise Ordinances: Aircraft NoiseSome RestrictionsNoise Ordinances: Decibel LimitsSome RestrictionsNoise Ordinances: Amplified Music & Outdoor SoundSome RestrictionsParking Rules: Commercial & Oversized VehiclesSignificant Restrictions

All Lakewood rules

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