Taxes & Fees: Fort Lee vs Garfield
How do taxes & fees rules compare between Fort Lee, NJ and Garfield, NJ?
Garfield has fewer restrictions than Fort Lee.
Fort Lee, NJ
Bergen County
Fort Lee bans short-term rentals of 30 days or less for consideration under Borough Code Chapter 321, Article V (Short-Term Rental Property), so the Borough does not run an STR registration program and charges no STR-specific permit fee or local occupancy tax. Because the underlying use is unlawful at the local level, the New Jersey state framework for transient accommodations under N.J.S.A. 54:32D (State Occupancy Fee) and the Sales and Use Tax Act at N.J.S.A. 54:32B-3 has no compliant pathway for a Fort Lee property, and a host who collects consideration violates the Borough Code regardless of state-tax registration.
View full Fort Lee 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 | Fort Lee | Garfield |
|---|---|---|
| Local Status | Short-term rentals under 30 days for consideration are PROHIBITED | - |
| Governing Code | Fort Lee Borough Code Ch. 321, Art. V (Short-Term Rental Property) | - |
| 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 (no consideration) | - |
| Maximum Civil Penalty | Up to $1,250 per day of violation | - |
| 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.
Fort Lee FAQ
Can I list my Fort Lee home on Airbnb or Vrbo?
No. Borough Code Chapter 321, Article V prohibits renting any dwelling or portion of a dwelling in Fort Lee for 30 days or less for any form of consideration, and also bans advertising, soliciting, or promoting such rentals. The Borough does not issue any permit that would make this lawful.
Does Fort Lee charge a short-term rental permit fee or hotel occupancy tax?
No. Because Article V prohibits short-term rentals outright, the Borough has no STR permit program and imposes no local occupancy tax. The 5% New Jersey State Occupancy Fee under N.J.S.A. 54:32D-1 and the 6.625% sales tax on transient accommodations under the Sales and Use Tax Act apply only to lawful transient stays elsewhere in the state.
What is the penalty if I rent my place for under 30 days anyway?
Each day of rental, advertising, or solicitation is a separate violation, with civil penalties up to $1,250 per day. Enforcement is by the Building Code Official, Fire Official, Health Department, and other Code Officials, and any violation is declared a public nuisance under Article V.
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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