Monroe Township (Middlesex County), NJ Hotels & Lodging: Transient Occupancy Tax (2026)

Chapter 71 was adopted by the Township Council 9-3-03 by Ord. No. 0-9-2003-040 to implement P.L. 2003, c. 114. Section 71-1 recites that the statute authorizes a uniform rate not to exceed 1% for occupancies on or after July 1, 2003 but before July 1, 2004, and not to exceed 3% for occupancies on or after July 1, 2004. Section 71-2 sets Monroe's rate at those ceilings: 1% for the first year and 3% after, applied to charges of rent for a room in a hotel subject to taxation under subsection (d) of section 3 of P.L. 1966, c. 40, N.J.S.A. 54:32B-3, the sales tax provision. Under § 71-3 the tax is in addition to any other tax or fee imposed by statute, local ordinance or resolution by any governmental entity on the occupancy of a hotel room.

Section 71-4 sets the collection rules. The purchaser pays every tax the chapter imposes. A vendor cannot assume or absorb the tax, and cannot advertise or hold out, directly or indirectly, that the tax will be assumed or absorbed, that it will not be separately charged and stated to the customer, or that it will be refunded. Section 71-5 requires the person collecting rent from the hotel or motel customer to collect the tax on behalf of the Township and makes that person personally liable for the tax imposed, collected or required to be collected. The Chief Financial Officer of the Township must be joined as a party in any action or proceeding brought to collect the tax. Section 71-6 gives any term defined in N.J.S.A. 54:32B-2 the meaning it has in that provision.

The chapter is written around hotel and motel rooms and does not mention short-term rentals by name. Chapter 80, the Monroe Township short-term rental chapter, states in § 80-1.B that it does not apply to lawfully established and operating hotels, motels, rooming houses, boardinghouses and bed-and-breakfast establishments or units.