Taxes & Fees: Bergenfield vs Garfield
How do taxes & fees rules compare between Bergenfield, NJ and Garfield, NJ?
Garfield has fewer restrictions than Bergenfield.
Bergenfield, NJ
Bergen County
Bergenfield prohibits short-term rentals of 30 days or less for consideration under Borough Code Chapter 239, Article III (Ordinance 18-2533, adopted September 4, 2018), so the Borough does not issue STR permits and charges no STR-specific local registration or occupancy fee. Because such rentals are unlawful at the local level, the New Jersey state tax framework for transient accommodations under N.J.S.A. 54:32D and the Sales and Use Tax Act has no lawful application to a Bergenfield short-term rental, and any operator collecting consideration is in violation of the Borough Code regardless of state-tax registration.
View full Bergenfield rules →Garfield, NJ
Bergen County
Garfield does not impose its own city-level short-term rental occupancy tax. STR stays of fewer than 90 consecutive days that are booked through a marketplace (Airbnb, Vrbo) or operated as a professionally managed unit are subject to NJ State Sales Tax (6.625%, N.J.S.A. 54:32B-3) and the State Occupancy Fee (5%, N.J.S.A. 54:32D-1 et seq.) under P.L. 2018 c. 49. P.L. 2019 c. 235 narrowed the rule so direct owner rentals of fewer than three units that do not use a marketplace are exempt. New Jersey municipalities are separately authorized to impose a Municipal Occupancy Tax of up to 3% under N.J.S.A. 40:48F-1, but Garfield has not enacted one as of 2026. Hosts must also comply with Garfield's Chapter 131 permit requirement and pay the Certificate of Continued Occupancy fee under Chapter 75 at every change of occupancy.
View full Garfield rules →Key Facts Comparison
| Fact | Bergenfield | Garfield |
|---|---|---|
| Local Status | Short-term rentals under 30 days for consideration are PROHIBITED | - |
| Governing Code | Bergenfield Code Ch. 239, Art. III (Ord. 18-2533, 9/4/2018) | - |
| Local STR Permit Fee | None - no permit program (use is banned) | - |
| Local Occupancy Tax | None imposed by the Borough | - |
| NJ State Sales Tax (transient) | 6.625% under N.J.S.A. 54:32B-3 (where lawful) | - |
| NJ State Occupancy Fee | 5% under N.J.S.A. 54:32D-1 (where lawful) | 5% (N.J.S.A. 54:32D-1) |
| Permitted Without Fee | Unpaid stays by owner's household guests | - |
| Garfield Local Hotel Tax | - | None enacted |
| NJ State Sales Tax | - | 6.625% (N.J.S.A. 54:32B-3) |
| Authority for Local Tax | - | Up to 3% allowed by N.J.S.A. 40:48F-1 |
| Marketplace Collection | - | Required under P.L. 2018 c. 49 |
| Direct-Rental Exemption | - | P.L. 2019 c. 235 (no marketplace, <3 units) |
| Stay Length Threshold | - | Fewer than 90 consecutive days |
| Local Permit/License | - | Garfield Code Chapter 131 |
| Change-of-Occupancy | - | CCO required (Garfield Code Chapter 75) |
Highlighted rows indicate differences between cities.
Bergenfield FAQ
Can I list my Bergenfield home on Airbnb or Vrbo?
No. Borough Code Chapter 239, Article III bans renting any dwelling or portion of a dwelling in Bergenfield for 30 days or less for any form of consideration, and also bans advertising or soliciting such rentals. There is no permit available to make this lawful.
Do I have to register and pay state taxes for a short-term rental in Bergenfield?
Because the use is prohibited locally, there is no compliant way to operate. The State Occupancy Fee (5%) under N.J.S.A. 54:32D-1 and Sales Tax (6.625%) under the Sales and Use Tax Act apply only to lawful transient accommodations; collecting state tax does not cure the local violation under Chapter 239, Article III.
Is there a Bergenfield permit fee for short-term rentals?
No. The Borough does not issue short-term rental permits or licenses and charges no STR-specific fee, because Chapter 239, Article III prohibits the use entirely. Long-term rental properties are separately registered and inspected under Chapter 239, Articles I and II.
Garfield FAQ
Do I owe a city hotel tax for my Garfield Airbnb?
No. Garfield has not adopted a Municipal Occupancy Tax under N.J.S.A. 40:48F-1, so there is no local hotel/motel tax. However, the 6.625% NJ Sales Tax (N.J.S.A. 54:32B-3) and the 5% State Occupancy Fee (N.J.S.A. 54:32D-1) still apply when the booking goes through Airbnb, Vrbo, or any other transient space marketplace. Those platforms collect and remit both charges on the host's behalf.
Am I exempt from the State Occupancy Fee if I rent directly?
Possibly. P.L. 2019 c. 235 exempts direct owner rentals where the host operates fewer than three units, does not use a marketplace, and does not use a real-estate broker. If you list on Airbnb or Vrbo, the exemption does not apply and the marketplace must collect both the 6.625% Sales Tax and the 5% State Occupancy Fee.
What other Garfield fees do I have to pay?
The Garfield Zoning Officer issues a Chapter 131 permit and rental license for any room rented for sleeping purposes; the fee is set by Garfield's local fee schedule. A Certificate of Continued Occupancy (Garfield Code Chapter 75) and inspection fee apply at every change of occupancy. Landlord identity registration with the NJ Department of Community Affairs under N.J.S.A. 46:8-27 is also required.
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