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):
Note that this rate is in addition to the 1.85% Tourism Assessment and the 3.15% State Occupancy Fee on hotel rooms.
N.J.A.C. 18:24, P.L. 1992, C. 16, P.L. 2002, c. 72