Register your transient accommodation with the Division of Revenue (DORES) through its . You must file a registration application at least 15 business days prior to the first rental.

Once you are on the , choose 鈥淩egister as an Individual solely for Transient Accommodations.鈥� Follow all the prompts until you get to the confirmation page. When you are properly registered, you will be able to file the 樱花视频 Sales Tax return (Form ST-50) and the Hotel and Motel State Occupancy Fee and Municipal Occupancy Tax return (HM-100). After registration, you can download your Sales Tax Certificate of Authority. This certificate certifies that you are authorized to collect taxes and fees and must be displayed in the transient accommodation.

Note: If you rent your property for only part of the year, you may register as a 鈥淪easonal Business鈥� by indicating the months you will rent out your transient accommodation.

If you rent out more than one property, you must register each individual location separately. Each location will be assigned the same tax ID # containing its own identifying suffix and issued separate Sales Tax certificates. If you have multiple properties, you can file for each property separately or request to file a consolidated Sales Tax return (see Billing and Remitting). A welcome packet, containing helpful filing information, will be mailed to you.

Once you are properly registered you will want to set up a 鈥� Account.鈥� PBS is a convenient one-stop access to all 樱花视频 electronic tax filing and payment services that apply to your transient accommodation, as well as access to your filing/payment history. You can access this service by choosing the 鈥淕o to Premier Business Services鈥� button on the confirmation page.

When you rent out your transient accommodation and bill the customer, you must separately state on any billing notice, receipt, or statement provided to the renter or lessee:

• Charge for the rental;
• 樱花视频 Sales Tax (6.625%);
• State Occupancy Fee (5%) unless your rental is located in Atlantic City, Elizabeth City, Newark, Jersey City (1%) or The Wildwoods (3.15%);
• Meadowlands Regional Hotel Use Assessment (if applicable);

Keep detailed track of your rentals, including correspondence specifying rental charges, taxes, fees, etc. You must retain all applicable documentation on the rentals.

Sales Tax is remitted by filing .

State Occupancy Fees are remitted using the Form HM-100.

Filing Sales Tax Returns

You must file quarterly returns, even if you did not have any rentals during the period. In this case, you simply login and file a return with all 0’s.

Quarterly returns are due 20 days after the close of the quarter:

• Q1 - January, February, March. Due no later than April 20.
• Q2 - April, May, June. Due no later than July 20.
• Q3 - July, August, September. Due no later than October 20.
• Q4 - October, November, December. Due no later than January 20.

Payments are due when the return is due. If you prefer to remit the tax payment before the quarterly return is due, you may make a Sales Tax payment at any time. You can take credit for any payment made to us within the quarter when you file the ST-50.

Seasonal Businesses. Only file for the quarters that contain the months you indicated on your business registration application.

Report all transactions on one ST-50 and remit taxes collected for all locations in one payment. You can request to file consolidated returns for multiple locations by calling the Division of Revenue and Enterprise Services at 609-292-9292 or write to:

NJ Division of Revenue and Enterprise Services
Client Registration Branch
PO Box 252
Trenton NJ 08646-0252

Filing State Occupancy Fees

Monthly returns are due 20 days after the month’s end.
Example: The October return is due November 20, 2018.

Note: If you have multiple properties, you must file an return for each property location.

Other Taxes and Fees

• Meadowlands Regional Hotel Use Assessment

Note: Due to the expansion of the law regarding transient accommodations, municipalities will need to amend their local ordinances to include additional types of transient accommodations before the below taxes and fees can be collected. See Publication TB-81R, Taxes Imposed on Charges for the Rental of Transient Accommodations for additional information.

• Atlantic City Promotion Fee
• Atlantic City Luxury Tax
• Cape May County Tourism Sales Tax
• Sports and Entertainment Facility Tax - Millville District

When you decide to stop renting your transient accommodation, you have to

Complete the reverse side of the Sales Tax Certificate of Authority and the Business Registration Certificate and mail to the addresses indicated on the forms.

Make sure you file all returns that cover the last day of registration.