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

Chapter 234 of the Old Bridge Township Code establishes the "Hotel Use and Occupancy Tax of the Township of Old Bridge," enacted under the authority granted by N.J.S.A. 40:48F et seq. Section 234-2 sets the rate at a uniform 3% on rent charged for every overnight occupancy in a hotel, motel, or similar establishment, layered on top of any other state or local tax. The tax is administered in conformance with N.J.S.A. 40:48F-2: it is paid by the guest or customer renting the room, never assumed by the vendor, and the vendor cannot advertise that the charge will be waived or refunded.

Section 234-5 designates the levy the "municipal occupancy tax" and requires the vendor collecting rent to also collect and remit the tax; the New Jersey state occupancy fee is billed alongside it but must be separately labeled the "New Jersey State Occupancy Fee" on every invoice. Every person required to collect the tax must file a monthly return, form HM-100, with the Director of the Division of Taxation, forwarding the prior month's collections. The Director administers the tax under N.J.S.A. 54:32B-1 et seq., certifies collections to the State Treasurer quarterly, and the Treasurer pays Old Bridge Township its share on that same quarterly schedule along with a list of every hotel that submitted revenue.

The Township must transmit a copy of Chapter 234 to the State Treasurer along with the names and addresses of every hotel in town, and the tax and any future amendment take effect on the first day of the month that begins at least 90 days after that transmittal.