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🏠 Short-Term Rentals/Taxes & Fees

Taxes & Fees: Edison vs Perth Amboy

How do taxes & fees rules compare between Edison, NJ and Perth Amboy, NJ?

Edison and Perth Amboy have similar restriction levels.

Edison, NJ

Middlesex County

Some Restrictions

A short-term rental in Edison of fewer than 90 days is generally subject to three layers of state and local tax: the 6.625% New Jersey Sales Tax on the rent, the 5% State Occupancy Fee under N.J.S.A. 54:32D-1, and Edison's 3% Municipal Occupancy Tax adopted under the same act effective September 1, 2003. The transient-space marketplace provisions added by P.L. 2018, c. 49 extend these obligations to bookings of unhosted dwellings made through Airbnb, Vrbo, and similar platforms; the platforms collect and remit on the host's behalf for bookings made through them, but hosts remain responsible for direct bookings.

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Perth Amboy, NJ

Middlesex County

Some Restrictions

New Jersey imposes a 6.625% sales tax on transient accommodations. Perth Amboy also collects a 5% hotel/motel occupancy fee on short-term rentals.

View full Perth Amboy rules →

Key Facts Comparison

FactEdisonPerth Amboy
NJ Sales Tax on Rent6.625% (N.J.S.A. 54:32B-3(d))-
NJ State Occupancy Fee5% statewide (N.J.S.A. 54:32D-1; Edison is not in the 1% city carve-out)-
Edison Municipal Occupancy Tax3% effective September 1, 2003 (N.J.S.A. 54:32D-2)-
STR StatuteP.L. 2018, c. 49 (transient space marketplace); P.L. 2019, c. 235 (narrowing amendment)-
Platform CollectionAirbnb/Vrbo remit on platform bookings; direct bookings remain operator's responsibility-
Filing FormHM-100 (Hotel/Municipal Occupancy); ST-50/ST-51 (Sales Tax) to NJ Division of Taxation-
NJ sales tax-6.625% on transient rentals (N.J.S.A. 54:32B)
Municipal occupancy fee-5% hotel/motel fee
Permit renewal-Annual — permit number displayed in all ads
Record-keeping-Required for tax compliance

Highlighted rows indicate differences between cities.

Edison FAQ

What taxes does an Edison Airbnb owe?

Inside Edison Township, an STR of fewer than 90 days generally owes three layered taxes on the rent: the 6.625% New Jersey Sales Tax under N.J.S.A. 54:32B, the 5% New Jersey State Occupancy Fee under N.J.S.A. 54:32D-1, and Edison's 3% Municipal Occupancy Tax under N.J.S.A. 54:32D-2 (effective September 1, 2003). All three are remitted to the New Jersey Division of Taxation, which forwards Edison's 3% back to the Township. Airbnb, Vrbo, and similar transient space marketplaces collect and remit these taxes on platform bookings under P.L. 2018, c. 49; direct bookings remain the operator's responsibility.

Does the platform handle all of my Edison STR tax filings?

Only for bookings actually transacted through that platform. Airbnb and Vrbo are transient space marketplaces under N.J.S.A. 54:32D-1.1 and collect the 6.625% Sales Tax, the 5% State Occupancy Fee, and Edison's 3% Municipal Occupancy Tax on their bookings. Direct bookings (off-platform cash, check, Venmo, or owner-website reservations) remain reportable by the operator on Form HM-100 (and the related Sales Tax forms) to the New Jersey Division of Taxation.

Are there any STR-specific local fees Edison charges directly?

No. Edison has not codified a separate STR license fee. Operating costs paid directly to Edison are the Chapter 17 rental-license fee paid to the Township Clerk and the re-occupancy inspection fee paid to the Division of Health for the Rental Certificate of Approval. The 3% Municipal Occupancy Tax is collected on the rent itself through the state HM-100 process, not as a per-application fee.

Perth Amboy FAQ

What taxes do I owe on short-term rental income in Perth Amboy?

New Jersey imposes a 6.625% sales tax on transient accommodations. Perth Amboy also collects a 5% hotel/motel occupancy fee on short-term rentals.

How much is the short-term rental license fee in Perth Amboy?

NJ sales tax: 6.625% on transient rentals (N.J.S.A. 54:32B). Municipal occupancy fee: 5% hotel/motel fee. Permit renewal: Annual — permit number displayed in all ads. Record-keeping: Required for tax compliance.

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