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

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

Key Facts

Current rate
3% since July 1, 2004
Initial rate
1% (July 2003-July 2004)
Adopted
9-23-2003 by Ord. No. 30-03
Collected by
whoever collects the room rent
Exemption
buyers exempt under N.J.S.A. 54:32B-9(a)

Summary

Long Branch charges a 3% municipal occupancy tax on every hotel and motel room rental in the city under City Code § 306-10, adopted by Ord. No. 30-03 in 2003. The tax stacks on top of the state's Sales and Use Tax and is collected by whoever collects the room rent from the guest.

There is hereby established a hotel and motel room occupancy tax in the City of Long Branch 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 Long Branch 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 Long Branch on or after July 1, 2004, of a room or rooms in a hotel or motel subject to taxation pursuant to Subsection (d) of Section 3 of P.L. 1966, c. 40 (N.J.S.A. 54:32B-3).

View official code

Official source re-checked September 7, 2026: no newer edition of the code had been published (publisher’s edition: rev 4904719; v48 updated 2026-06-10; through 06-10-2026).

Full Breakdown

L. 2003, c. 114 (§ 306-9). The tax started at 1% for occupancies between July 1, 2003 and July 1, 2004, then rose to its current 3% rate for every hotel or motel room occupancy on or after July 1, 2004 (§ 306-10). A. 54:32B-3(d) and is charged in addition to any other tax or fee imposed by any governmental entity on the room (§ 306-11). A. 54:32B-9(a), such as certain nonprofit and government entities, are also exempt from the local occupancy tax (§ 306-12).

Section 306-13 spells out how vendors must handle the tax: it must be paid by the purchaser, the vendor cannot assume or absorb it on the guest's behalf, and a vendor cannot advertise that the tax will be waived, hidden, or refunded. The person who collects the rent from the hotel or motel guest is personally liable for collecting and remitting the tax to the City, and the City's Chief Financial Officer must be joined as a party to any court action brought to collect it (§ 306-14).

Violations & Fines

Any vendor who absorbs or advertises an absorption of the tax commits a separate offense for each day the representation or advertisement continues, and each act of assuming the tax is its own separate offense under § 306-13. General violations of Article III are punishable as provided in Chapter 1, General Provisions, Article I of the City Code (§ 306-15), and the Chief Financial Officer can pursue unpaid tax through a civil collection action in addition to any penalty.

Frequently Asked Questions

What is Long Branch's hotel occupancy tax rate?
Long Branch charges 3% on every hotel or motel room rental in the city, per City Code § 306-10. The rate has applied to all occupancies on or after July 1, 2004; an initial 1% rate applied only between July 1, 2003 and July 1, 2004 when the tax was first adopted.
Is the Long Branch occupancy tax in addition to state hotel taxes?
Yes. Section 306-11 states the tax is 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 or motel room, so it stacks on top of New Jersey's own Sales and Use Tax.
Can a hotel absorb the tax instead of charging the guest?
No. Section 306-13 forbids a vendor from assuming or absorbing the tax, advertising that it will be waived or refunded, or failing to separately state it to the customer. Each violation, and each day an improper advertisement runs, counts as a separate offense.

Sources & Official References

Other rules in Long Branch

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All Long Branch rules

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