West New York, NJ Hotels & Lodging: Transient Occupancy Tax (2026)
Key Facts
- Tax rate
- 3% of charges of rent
- Applies to
- Every occupancy of a hotel and/or motel
- Collected by
- The person collecting receipts, charges or rent
- Penalty
- $100 for each offense
- Rules issued by
- Director of Finance
- Adopted
- 12-18-2024, Ord. No. 43/24
Summary
The Town of West New York, NJ, imposes a uniform 3% hotel and motel occupancy tax on charges of rent, collected by the person who collects the rent and paid by the purchaser. Vendors cannot absorb the tax or advertise that they will, and each violation costs $100. The Director of Finance writes the collection rules.
§ 364-25. Hotel and motel occupancy tax established. ... B. There is hereby established a hotel and motel occupancy tax in the Town of West New York, which shall be fixed at a uniform percentage of 3% on charges of rent for every occupancy of a hotel and/or motel, subject to taxation pursuant to P.L. 2018, c. 49. This tax shall not limit, abridge, or supplant any other tax lawfully imposed or assessed pursuant to the Federal Tax Code, or the laws of the State of New Jersey, and shall be in addition to any such fees or taxes. C. Collection. (1) This tax shall be collected on behalf of the municipality by the person collecting receipts, charges or rent from the customer. ... (2) A vendor shall not assume or absorb any tax imposed by this article. ... (5) The penalty for violation of any of the provisions as set forth in this chapter, shall be $100 for each offense.
Full Breakdown
Chapter 364, Article III, Municipal Hotel and Motel Occupancy Tax, was adopted 12-18-2024 by Ord. No. 43/24 by the Board of Commissioners of the Town of West New York, Hudson County, New Jersey. Section 364-25 A states its purpose: to implement P.L. 2018, c. 49, which authorizes the Town to establish the tax. Subsection B fixes it at a uniform 3% on charges of rent for every occupancy of a hotel and/or motel, in addition to any other tax lawfully imposed under the Federal Tax Code or New Jersey law.
Section 364-24 defines "hotel and/or motel" as a building or portion of a building designed or intended to be regularly used, rented or hired out for the lodging of guests. It includes an apartment hotel, a motel, inn and rooming or boarding house or club, whether or not meals are served, but does not include a transient accommodation. An "occupant" is a person who, for consideration, uses, possesses or has the right to use or possess any room in a hotel, motel or boarding house.
Collection runs through the vendor. Under § 364-25 C, the tax is collected on behalf of the municipality by the person collecting receipts, charges or rent from the customer, and each person required to collect it is personally liable for the tax. The Chief Financial Officer must be joined as a party in any action or proceeding to collect it. Subsection D, tracking N.J.S.A. 40:48F-2, makes the purchaser pay the tax and bars a vendor from assuming or absorbing it, or from advertising that it will be absorbed, not separately charged and stated, or refunded.
Subsection E makes the tax additional to any other tax or fee imposed by any governmental entity on occupancy of a hotel or motel room. Subsection F authorizes the Director of Finance to promulgate rules on collection, payment, accounting and auditing, and subsection G requires a copy of the article to go to the State Treasurer and to each hotel, motel and affected business in the Town. Short-term vacation rentals are addressed separately in Chapter 380A.
Violations & Fines
Under § 364-25 D, each assumption or absorption of the tax by a vendor is a separate offense, and each representation or advertisement that the tax will be absorbed, not separately stated or refunded counts as a separate offense for each day it continues. The penalty for violating any provision of the chapter is $100 for each offense. A collector who fails to remit is personally liable for the tax imposed, collected or required to be collected.
Frequently Asked Questions
What is the hotel occupancy tax rate in West New York, NJ?
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Does the tax apply to short-term vacation rentals?
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Sources & Official References
Other rules in West New York
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