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Atlantic City is broadly STR-friendly — STR is permitted in nearly all residential and mixed-use zones subject to municipal Rental Property License + NJ State Transient Accommodations registration + life-safety inspection. The city's tourism-heavy economy supports a permissive posture. The 2018 statewide Transient Accommodations tax (NJ S.B. 1701) applies in addition to municipal taxes. Atlantic County's tourism promotion fee adds another layer.
Operators must hold a short-term rental permit before listing. See the official permit portal.
Atlantic City Licensing & Inspections administers the Rental Property License program. Annual renewal. Application requires proof of insurance, designated 24/7 local responsible-party contact, life-safety inspection (smoke + CO + fire extinguisher + posted occupancy), and parking plan. NJ State Division of Taxation requires separate registration for the Transient Accommodations Tax — quarterly remittance. Operating without a license: per-day administrative fines + back-tax assessment. Enforcement is primarily complaint-driven.
Combined short-term lodging tax in Atlantic City is approximately 14.625% of gross nightly revenue (state sales + state TRT + local TRT + applicable resort/city options).
NJ State sales 6.625% + NJ State occupancy fee 5% + Atlantic County tourism promotion fee + Atlantic City luxury tax 3% — combined ~14.625% on transient lodging
Verify the current combined rate via the Utah State Tax Commission before remitting — rates drift quarterly.
STR regulations vary by jurisdiction. Compare Atlantic City against nearby markets.