Taxes & Fees: Garfield vs Mahwah
How do taxes & fees rules compare between Garfield, NJ and Mahwah, NJ?
Garfield and Mahwah have similar restriction levels.
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 →Mahwah, NJ
Bergen County
Short-term rentals in Mahwah booked through Airbnb, Vrbo, or other transient space marketplaces are subject to New Jersey's 6.625% Sales Tax, the 5% State Occupancy Fee under N.J.S.A. 54:32D-1, and Mahwah's local Municipal Occupancy Tax of up to 3%. Direct owner rentals are exempt unless the owner is a 'professionally managed' host with three or more units in New Jersey.
View full Mahwah rules →Key Facts Comparison
| Fact | Garfield | Mahwah |
|---|---|---|
| Garfield Local Hotel Tax | None enacted | - |
| NJ State Sales Tax | 6.625% (N.J.S.A. 54:32B-3) | - |
| NJ State Occupancy Fee | 5% (N.J.S.A. 54:32D-1) | - |
| 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.
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.
Mahwah FAQ
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