Welcome to our online Hotel and Motel State Occupancy Fee and Municipal Occupancy Tax Service. You can use this service to file your monthly return or make a payment to pay an outstanding liability. You may make your payment via credit card, electronic funds transfer or e-check. At the end of the process, we will provide you with a confirmation number for your records.
We hope you find this service helpful and encourage you to
E-MAIL us with your comments, questions and recommendations.
To use this service you must enter your Federal or New Jersey taxpayer identification number and Hotel
and Motel State Occupancy Fee and Municipal Occupancy Tax PIN (Personal Identification Number) or business
name. If you enter the application using your business name, you will not be able to view any returns/payments
previously submitted or make a payment using EFT. You will find your PIN on the REG-C form supplied with
your NJ-927 Quarterly Employer Report or on the notification from the Division explaining the Electronic/EZ Telefile filing requirements.
If you do not have a PIN, CLICK HERE to submit an electronic request to receive your PIN by e-mail. Your request should indicate that you need a PIN, the return you are attempting to file, and your Business Name and Tax Identification Number.
A return and/or payment accepted for processing by 11:59 PM on the due date will be deemed timely. If the due date falls on a weekend or a legal holiday, the return and payment are due on the following business day.
If you wish to file and pay other taxes and fees electronically, click Electronic Services.