Trenton, NJ Hotels & Lodging: Transient Occupancy Tax (2026)
Key Facts
- Current tax rate
- 3% of room rent
- Rate before July 1, 2004
- 1% of room rent
- Legal basis
- N.J.S.A. 40:48F-1 et seq.
- Absorption-violation fine
- $500 per offense
- Who remits
- Person collecting the room rent
Summary
Trenton imposes a 3% hotel and motel room occupancy tax on rent charged for occupying a hotel or motel room in the City, on top of the state sales tax and any other tax or fee. The rate stepped up from 1% to 3% on July 1, 2004.
§ 268-29. Tax rate established. There is hereby established a hotel and motel room occupancy tax in the City of Trenton 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 Trenton 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 Trenton 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. 40, N.J.S.A. 54:32B-3 (sales tax).
Official source re-checked September 7, 2026: no newer edition of the code had been published (publisher’s edition: rev 4853025; v21 updated 2025-12-16; through 12-16-2025).
Full Breakdown
Chapter 268, Article IV, adopted by Ordinance No. L. 2003, c. A. ). A. 54:32B-3(d). Section 268-30 makes clear this City tax stacks on top of any other tax or fee already imposed on the room by any governmental entity, meaning it is charged in addition to, not instead of, the state sales tax. Section 268-31 prohibits a vendor, the hotel or motel operator, from absorbing the tax rather than passing it to the guest: a vendor cannot assume or absorb the tax, cannot advertise that the tax will be absorbed or not separately stated, and cannot represent that it will be refunded.
Section 268-32 makes the person who collects the room rent personally liable for collecting and remitting the tax, with the same collection rights as if the tax were part of the rent itself; the City's chief financial officer must be joined as a party to any collection lawsuit. Section 268-33 requires the City to send a copy of the article to the State Treasurer and to every hotel or motel in Trenton, so operators are on notice of the obligation.
Violations & Fines
Section 268-31 sets a specific penalty for vendors who absorb the tax instead of collecting it: $500 for each offense, and every day a prohibited representation or advertisement continues is treated as a separate offense, so the exposure compounds daily. Failure to collect and remit the tax itself exposes the collecting person to personal liability under § 268-32, and the City can pursue collection through legal action with the chief financial officer joined as a party.
Frequently Asked Questions
What is Trenton's hotel occupancy tax rate?
Is the hotel tax charged in addition to New Jersey sales tax?
Can a hotel just absorb the tax instead of charging guests?
Sources & Official References
Other rules in Trenton
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