Woodbridge, NJ Hotels & Lodging: Transient Occupancy Tax (2026)
Key Facts
- Current tax rate
- 3% of room rent
- Effective date of current rate
- July 1, 2004
- Who pays
- The purchaser/guest
- Filing deadline
- 10th of each month, HM-100 return
- Per-offense penalty for misrepresentation
- Up to $500
Summary
Woodbridge imposes a 3% Hotel and Motel Room Occupancy Tax on every taxable room stay, on top of the state sales tax and any other government fee. The tax is paid by the guest and collected by whoever collects the rent.
There is hereby established a Hotel and Motel Room Occupancy Tax in the Township of Woodbridge which shall be fixed at a rate of one (1%) percent on charges of rent for every occupancy of a hotel or motel room in the Township of Woodbridge on or after July 1, 2003, but before July 1, 2004, and three (3%) percent on charges of rent for every occupancy of a hotel or motel room in the Township of Woodbridge 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).
Full Breakdown
L. 2003, c. A. 54:32B-3(d) (the state sales tax provision covering hotel rooms). 3 makes the tax additional to any other tax or fee imposed by statute, local ordinance or resolution on hotel occupancy, so it stacks on top of the state's own hotel/motel fee. 4, the tax is paid by the purchaser; a vendor cannot absorb it, cannot advertise that it is absorbed or won't be separately charged, and cannot promise a refund of it. Each such misrepresentation is a separate offense per day it continues, carrying its own penalty.
5: whoever collects the rent from the guest collects the tax on the Township's behalf and is personally liable for it, with the Chief Financial Officer joined as a party to any collection action. 7, along with proof of payment to the State.
Violations & Fines
Under § 21-3.4(e), the penalty for a vendor absorbing, advertising as absorbed, or promising a refund of the tax is up to $500 for each offense, with each day of a continuing representation or advertisement treated as a separate offense under § 21-3.4(d).
Frequently Asked Questions
What is Woodbridge's hotel occupancy tax rate?
Is the Woodbridge hotel tax in addition to state sales tax?
Can a Woodbridge hotel just absorb the tax instead of charging guests?
Sources & Official References
Other rules in Woodbridge
Compare Woodbridge to another location·View the New Jersey hotels & lodging overview
See something wrong?
Help us keep this page accurate. If you notice an error or outdated information, let us know.
Transient Occupancy Tax in Nearby Cities
How other cities in this county handle transient occupancy tax.