The Phase 2 Tourism Funding Act imposes a 1.85% tourism assessment on the rent for any occupancy of a room in a hotel, motel, or other transient accommodation in certain communities in Cape May County. The assessment has been effective for all room rentals on and after April 1, 2003.
The Tourism Assessment is collected in addition to the 2% Tourism Tax currently imposed on such room rentals. Thus room rentals in Wildwood, Wildwood Crest, and North Wildwood, are subject to a total 10.475% in taxes and assessments (6.625% New Jersey Sales Tax; 2% Tourism Tax; 1.85% Tourism Assessment).
The Assessment is imposed directly on the purchaser of the room occupancy. The vendor may not advertise or represent that the 1.85% Assessment will be absorbed or paid by the vendor.
Tourism Assessment funds are dedicated to the promotion of economic growth and employment related to the tourism economy and the acquisition, maintenance, operation, and support of local convention center facilities.
The Assessment is collected and remitted to the Division of Taxation in conjunction with the Cape May County Tourism Sales Tax.Any questions concerning the Tourism Assessment should be directed to the Division through e-mail or to the Customer Service Center at (609)292-6400.