Vineland, NJ Hotels & Lodging: Transient Occupancy Tax (2026)
Key Facts
- Tax rate
- 3% of room rent
- Who remits
- person collecting the rent
- Penalty per offense
- $1,250
- Statutory basis
- P.L. 2003, c. 114
- Governing sections
- City Code §§ 647-38 and 647-41
Summary
In the City of Vineland, hotel and motel room rentals are subject to a 3% occupancy tax under City Code § 647-38, on top of the state sales tax. Purchasers pay the tax, vendors cannot absorb or advertise it away, and a vendor who violates the collection rules faces a $1,250 penalty per offense under § 647-41.
There is hereby established a hotel and motel room occupancy tax in the City of Vineland which shall be fixed at a uniform percentage rate of 3% on charges of rent for every occupancy of a room or rooms in a hotel subject to taxation pursuant to Subsection (d) of Section 3 of P.L. 1966, c. 30, N.J.S.A. 54:32B-3 (sales tax). ... A vendor shall not assume or absorb any tax imposed by this article. ... A vendor shall not in any manner advertise or hold out to any person or to the public in general, in any manner, directly or indirectly, that the tax will be assumed or absorbed by the vendor, that the tax will not be separately charged and stated to the customer, or that the tax will be refunded to the customer. ... The penalty for violation of the foregoing provisions shall be $1,250 for each offense.
Full Breakdown
Article VII of Chapter 647, adopted in 2008, implements New Jersey's P.L. 2003, c. 114 (N.J.S.A. 54:32D-1 et seq.), which lets a municipality tax hotel and motel room rent at up to a 3% uniform rate. Vineland set its rate at the statutory maximum of 3% on room charges subject to sales tax under N.J.S.A. 54:32B-3, and § 647-39 makes clear the local tax stacks on top of any other tax or fee already imposed on the room by any governmental entity. Section 647-40 exempts rent paid by any purchaser already exempt from sales tax under N.J.S.A.
54:32B-9. Under § 647-41, the person who collects rent from the hotel or motel customer, typically the operator, must collect the tax and remains personally liable for it; the vendor cannot assume or absorb the tax itself, cannot advertise that the tax won't be separately charged, stated or refunded, and the City's Chief Financial Officer must be joined as a party in any collection action. Each day a prohibited advertisement or representation continues counts as its own separate offense, compounding exposure for a noncompliant operator.
Violations & Fines
Section 647-41(f) sets the penalty for violating the payment, collection or advertising rules at $1,250 for each offense, and Subsection D treats each day a vendor's improper assumption, absorption or advertisement continues as a separate offense, so penalties can accumulate daily until the practice stops.
Frequently Asked Questions
What is Vineland's hotel occupancy tax rate?
Who is responsible for paying Vineland's hotel tax?
What happens if a hotel says it will absorb the occupancy tax?
Sources & Official References
Other rules in Vineland
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