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Division of Taxation

Notice to Atlantic City Casino Hotels Imposition of $2 per day Surcharge on Casino Room Rentals (P.L. 2021, c.497)

Effective March 1, 2022

Effective March 1, 2022, a Casino Room Surcharge of $2 per day is imposed on each occupied casino hotel room located in Atlantic City, other than rooms used as a place of assembly. The Surcharge is also due on "complimentary" hotel room occupancies. The surcharge is imposed on the casino hotel, which may in turn pass it onto occupants by including it in the sales price of the room where it would be subject to both Sales Tax and Luxury Tax, regardless of whether or not it is separately stated on the bill.

The Surcharge is in addition to the: 9% Atlantic City Luxury Tax, 3.625% Sales Tax, 1% State Occupancy Fee, $2 per day Tourism Promotion Fee, and the $3 per day Casino Room Fee.

Funds collected pursuant to the Surcharge will be used to fund appropriations for public safety services.

Last Updated: Wednesday, 04/06/22