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Cape May County Tourism Assessment
(P.L. 2002, c. 72)
January 23, 2003

The information on this page has not yet been updated to reflect the change in the
Sales Tax rate from 7% to 6.875%
that took effect January 1, 2017.

New legislation, "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. The assessment is 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, on and after April 1, room rentals in Wildwood, Wildwood Crest, and North Wildwood, will be subject to a total 10.85% in taxes and assessments (7% 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 will be collected and remitted to the Division of Taxation in conjunction with the Cape May County Tourism Sales Tax. Prior to April 1, the Division will send all ST-350 filers another mailing of the monthly returns for the remainder of the year, amended to include instructions for reporting and remitting the Tourism Assessment.

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.

Last Updated: Wednesday, 05/31/17

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