Official Site of The State of New Jersey

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. 16, P.L. 2002, c. 72