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Information on
Novel Coronavirus

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Division of Taxation

COVID-19 RELATED Information

Beginning on March 18th and continuing at least through March 31st, all walk-in services at Division of Taxation regional and Trenton offices will be closed to the public as a precaution to safeguard public health. We anticipate reopening on April 1st.

Our Call center and email service is operating with reduced staff on a limited schedule Monday through Thursday, 9:00 a.m. to 4:00 p.m., closed Fridays. You may experience significant wait times or delays in response to telephone inquiries, emails or general correspondence.

You can file for free at New Jersey Online Income Tax Filing System, download Income Tax forms or make payments from this website.

We apologize for any inconvenience this may cause you. We remain committed to continuing to provide the best service we can and we thank you for your patience.

Cape May County Tourism Sales Tax Overview

The Tourism Improvement and Development District Act, P.L. 1992, C. 165, 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 affected.

Tourism-related sales include the following items (if also taxable under the Sales and Use Tax Act): Room rental in hotels, motels, or boarding houses; food and drink sold by caterers, restaurants, taverns, and similar establishments (not including vending machine sales); admission charges to amusements such as movie theaters; sporting, drama, or musical events, and amusement rides; and cover charges by nightclubs and cabarets.)

Effective January 1, 2018, businesses in Wildwood, North Wildwood, and Wildwood Crest collect a 2% Cape May Tourism Tax and a 6.625% New Jersey Sales Tax on tourism-related sales. (Combined rate, 8.625%) This is in addition to the 1.85% Tourism Assessment and the 3.15% State Occupancy Fee on hotel occupancies.

An update to the ST-375, Cape May County Tourism Sales Tax Collection Schedule , is available.

Disposition of Revenues
The State Treasurer collects revenues and places them in a special reserve fund to pay principal and interest on bonds and notes issued by the tourism authority for tourism promotion projects and activities. The Division of Taxation administers the 1.85% tourism assessment. The State deposits revenues collected in a tourism assessment fund.

Last Updated: Thursday, 02/20/20