The Casino Room Surcharge of $2 per day is imposed on each occupied casino hotel room located in Atlantic City, including "complimentary" hotel room occupancies. The surcharge is not included on rooms used as a place of assembly.
The surcharge is imposed on the casino hotel. The hotel can pass it on to 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:
P.L. 2021, c.497