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Division of Taxation

Cape May County Tourism Sales Tax

The Tourism Improvement and Development District Act authorized municipalities in Cape May County to require certain businesses to collect an additional 2% retail sales tax on tourism-related retail sales and/or pay a tourism development fee.

At present, businesses in Wildwood, North Wildwood, and Wildwood Crest are to collect the 2% Cape May Tourism Tax and a 6.625% New Jersey Sales Tax on tourism-related sales (combined rate, 8.625%).

Tourism-related sales include the following items (if also taxable under the Sales and Use Tax Act):

  • Room rentals (hotels, motels, boarding houses);
  • Food and drink sold by caterers, restaurants, taverns, and similar establishments (not including vending machine sales);
  • Admission charges to amusements (movie theaters; sporting, drama, musical events, amusement rides);
  • Cover charges (nightclubs, cabarets).

Note that this rate is in addition to the 1.85% Tourism Assessment and the 3.15% State Occupancy Fee on hotel rooms.

Applicable Laws and Rules

N.J.A.C. 18:24, P.L. 1992, C. 165, P.L. 2002, c. 72

Last Updated: Thursday, 01/04/24