Division of TaxationStarting January 1, 2026, a $3.00 per day surcharge will be imposed on certain hotels to help fund fire services in qualifying cities. The surcharge will be collected by hotels at the time of payment and is in addition to New Jersey Sales Tax, Hotel/Motel Occupancy Fee/Municipal Occupancy Tax (if applicable), or any other tax, assessment, or fee imposed upon hotel occupancies.
The surcharge is imposed on the purchaser of the hotel occupancy and must be separately stated on any invoice provided to the purchaser. The surcharge is not subject to New Jersey Sales Tax or any other tax, assessment, or fee imposed on hotel occupancies when charged to the purchaser.
A qualifying city must be a "city of the first class," meaning a city with a population of more than 150,000 as of the most recent federal decennial census, in which there is located an international airport. Currently, Newark is the only city that meets these criteria.
The surcharge only applies when both of the following conditions are met:
If a hotel occupancy is subject to Sales Tax, it is also subject to the surcharge. Conversely, if a hotel occupancy is not subject to Sales Tax, it is not subject to the surcharge.
Only taxable hotel occupancies on or after January 1, 2026, are subject to the $3 per day surcharge, regardless of any prior reservation or other rental agreement.
For multiple day stays that span January 1, 2026, only the days on or after January 1, 2026, are subject to the $3 per day surcharge.
Example: A hotel stay from December 28, 2025, through January 6, 2026. The $3 per day surcharge is only charged for the days occurring on or after January 1, 2026. The total surcharge for this stay would be $18.00 (6 days x $3.00).
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