Hotels & Lodging in New Jersey (2026)
18 rules on the books across New Jersey, 17 cities and counties. Select a rule to read the full details.
Severity: Few Restrictions · Light Restrictions · Some Restrictions · Significant Restrictions · Heavy Restrictions
Transient Occupancy Tax
Local hotel and short-term-rental occupancy taxes, who must collect them, remittance schedules, and use of the revenue for tourism, transportation, or housing.
Brick
Some RestrictionsBrick Township charges a 3% hotel and motel room occupancy tax on top of state sales tax, paid by the guest and…
Read full rule →Cherry Hill
Some RestrictionsCherry Hill Township taxes hotel and motel room rentals at a flat 3% rate under Section 3-3 of its Revised General…
Read full rule →Clifton
Some RestrictionsClifton imposes a 3% hotel and motel room occupancy tax, paid by the guest and collected by whoever collects the rent…
Read full rule →Edison
Some RestrictionsEdison Township imposes a 3% Hotel and Motel Room Occupancy Tax on rent charged for hotel or motel room stays…
Read full rule →Elizabeth
Some RestrictionsElizabeth taxes hotel and transient accommodation rent at 3 percent under Chapter 3.40, and separately taxes hotel room…
Read full rule →Freehold Township
Some RestrictionsFreehold Township imposes a 3% municipal occupancy tax on every hotel or motel room rental under Chapter 311, collected…
Read full rule →Hackensack
Some RestrictionsHackensack imposes a hotel and motel room occupancy tax under Code Section 153-2, set at a uniform 3% of room rent for…
Read full rule →Hamilton
Some RestrictionsHamilton Township levies a 3% hotel room occupancy tax on every taxable hotel stay under Code § 449-2, on top of the…
Read full rule →Irvington
Some RestrictionsIrvington Township Code § 577-6 imposes a 3% hotel and motel room occupancy tax under the Township's 2003 enabling…
Read full rule →Jersey City
Some RestrictionsJersey City imposes a six percent tax on hotel rooms and transient accommodations under Municipal Code § 304-26, part…
Read full rule →Lakewood
Some RestrictionsLakewood Township, Ocean County, New Jersey imposes a 3% Hotel and Motel Room Occupancy Tax on room rent, on top of the…
Read full rule →Linden
Some RestrictionsLinden imposes a 3% Hotel and Motel Room Occupancy Tax on every hotel and motel room rental in the city under City Code…
Read full rule →Long Branch
Some RestrictionsLong Branch charges a 3% municipal occupancy tax on every hotel and motel room rental in the city under City Code §…
Read full rule →Newark
Some RestrictionsNewark imposes a 7% local hotel occupancy tax under NJ §40:48F-1, on top of the 6.625% New Jersey sales tax and the 5%…
Read full rule →Passaic
Some RestrictionsHotels and motels operating in Passaic must charge guests a 3% municipal occupancy tax on room rent under City Code §…
Read full rule →Trenton
Some RestrictionsTrenton imposes a 3% hotel and motel room occupancy tax on rent charged for occupying a hotel or motel room in the…
Read full rule →Woodbridge
Some RestrictionsWoodbridge imposes a 3% Hotel and Motel Room Occupancy Tax on every taxable room stay, on top of the state sales tax…
Read full rule →Hotel Worker Retention
Ordinances requiring buyers of hotels to retain existing staff for a transition period (LA Worker Retention Ordinance), including covered properties and remedies.