NEW JERSEY HOTEL AND MOTEL
HM-100
(7/06)
STATE OCCUPANCY FEE AND MUNICIPAL OCCUPANCY TAX RETURN
P.L. 2003, c.114
Monthly Return for the Month of
This return is due on the 20th day of the month following the month for which tax is due.
NJ Taxpayer Identification Number
FOR DIVISION USE ONLY
NEW JERSEY COUNTY/MUNICIPALITY CODE
Taxpayer Name
Trade Name
Street Address
City
State
Zip Code
1. Gross Receipts - Enter all receipts from rentals of a room or rooms in a hotel,
motel, bed and breakfast, inn or lodging. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
1.
2. Allowable Deductions
2a. Deductions of receipts from rentals
of a room or rooms in a hotel, motel,
bed and breakfast, inn or lodging for
90 consecutive days or more. . . . . . _______________________
2b. Deductions of receipts from room
rentals to governmental entities. . . . . _______________________
2c. Deductions of receipts from room rentals
for the purpose of assembly (e.g., a
meeting, seminar, wedding, etc.) . . . _______________________
2d. Total All Allowable Deductions (Add Line 2a, 2b and 2c) . . . . . . . . . . . . . . .
2d.
3. Net Subject Receipts (Line 1 minus Line 2d) . . . . . . . . . . . . . . . . . . . . . . . . . . .
3.
4. State Occupancy Fee (_____________________________ x Line 3) . . . . . . . .
4.
State Occupancy Fee Rate
(Enter rate 0.05. Exceptions - Atlantic City, Newark City, Jersey City,
enter 0.01, Wildwood City, Wildwood Crest, and North Wildwood enter
0.0315. See Instructions)
5. Municipal Occupancy Tax (__________________________ x Line 3). . . . . . . .
5.
Municipal Occupancy Tax Rate
(See Instructions)
6. Total New Jersey State Occupancy Fee and Municipal Occupancy Tax Due. . .
6.
(Line 4 plus Line 5)
7. Penalty and Interest (See Instructions) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
7.
8. Total Amount Due (Line 6 plus Line 7) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
8.
Make check or money order
I verify and/or affirm that all tax information on this statement is correct. I am aware that if any of the
payable to:
foregoing information provided by me is willfully false, I am subject to punishment.
NJ Hotel/Motel Fee
Mail Return with Payment to:
NJ Division of Taxation
Signature
Title
Revenue Processing Center
(
)
PO Box 647
E-mail Address
Telephone
Date
Trenton, NJ 08646-0647
Taxpayers required to pay via EFT are to use TAX TYPE CODE "07400" when making payments of the New Jersey Hotel and Motel State
Occupancy Fee and Municipal Occupancy Tax.
1
2
Form Hm-100 - New Jersey Hotel And Motel State Occupancy Fee And Municipal Occupancy Tax Return - New Jersey
Financial
Form Bfc-1 - Tentative Return And Application For Extension Of Time To File The New Jersey Banking And Financial Corporation Tax Return
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