Effective Date: June 1st, 2025

At NewJersey.Rentals, we collect and remit all required state and local taxes on behalf of our hosts. This ensures compliance with New Jersey tax regulations and simplifies the process for both guests and hosts. Below is a comprehensive breakdown of short-term rental taxes applicable in New Jersey.

Official References

For further legal and regulatory context, consult the New Jersey Division of Taxation resources: Sales Tax Guide for Hotels & Similar Establishments (Form SU-13)

1. Statewide Taxes

Sales Tax

• 6.625% – Applies to all bookings statewide except Atlantic City

• 3.625% – Applies in Atlantic City (due to overlap with other local taxes)

2. State Occupancy Fee

• 5% – Standard rate for most cities

• 1% – For: Atlantic City, Elizabeth, Jersey City, Newark

• 3.15% – For: Wildwood, North Wildwood, Wildwood Crest

State Occupancy Fee Info

3. Municipal Occupancy Tax (Local-Level)

• 3%– Standard municipal tax
• 2% – For:
  • West Long Branch Borough
  • Berkeley Township
  • Lakewood Township
  • Plumstead Township
• 0% – For:
  • Atlantic City
  • Elizabeth
  • Newark
  • Jersey City
  • Wildwood
  • North Wildwood
  • Wildwood Crest

Municipal Occupancy Tax

4. Regional & Local Special Taxes

Meadowlands Regional Hotel Use Assessment

• 3% – For properties within the Meadowlands Region Meadowlands Tax Info

Atlantic City Taxes

• 9% Luxury Tax – Applied before sales tax
• $1/night Promotion Fee – Flat fee per night per unit

Atlantic City Tax Guide (ANJ-17)

5. Cape May County Taxes

• 2% Cape May Tourism Sales Tax – County-wide
• 1.85% Tourism Assessment – Applies only to:
  • Wildwood
  • North Wildwood
  • Wildwood Crest

Cape May Tax Page

6. Millville Sports & Entertainment District Tax

2% – Applies to designated bookings in Millville

Millville District Tax Info

How We Handle Taxes

All applicable taxes are:

• Calculated automatically during booking
• Collected from guests at checkout
• Remitted by NewJersey.Rentals to state and local authorities

Hosts do not need to file or collect taxes separately when using our platform. Questions? For help or further questions about tax calculation, email [email protected] or refer to NJ Division of Taxation