Taxes & Fees: Garfield vs Paramus
How do taxes & fees rules compare between Garfield, NJ and Paramus, NJ?
Garfield has fewer restrictions than Paramus.
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 →Paramus, NJ
Bergen County
Paramus does not impose its own STR licensing fee or local occupancy tax because short-term rentals of 30 days or less are prohibited entirely under Chapter 322, Article II of the Borough Code (Ord. No. 2016-25). Any unlawful STR activity in Paramus is still subject to New Jersey state taxes administered under N.J.S.A. 54:32D-1 and N.J.S.A. 54:32B-3 when booked through a transient space marketplace: 6.625% State Sales Tax, 5% State Occupancy Fee, and the 3% Meadowlands Regional Hotel Use Assessment that applies in Bergen County.
View full Paramus rules →Key Facts Comparison
| Fact | Garfield | Paramus |
|---|---|---|
| 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 | Airbnb remits state taxes |
| 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) | - |
| Local STR Fee | - | None (STR is prohibited) |
| Local Authority | - | Paramus Code Ch. 322, Art. II (Ord. 2016-25) |
| NJ Sales Tax | - | 6.625% (N.J.S.A. 54:32B-3) |
| State Occupancy Fee | - | 5% (N.J.S.A. 54:32D-1) |
| Meadowlands Regional Assessment | - | 3% (Bergen Co.) |
| Max Local Fine | - | $1,250 per violation |
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.
Paramus FAQ
Do I need to register or pay a local fee to run an Airbnb in Paramus?
No, because Paramus does not allow short-term rentals at all. Chapter 322 Article II of the Borough Code prohibits any rental of a dwelling unit for 30 days or less for consideration. There is no Paramus STR registration, license, or municipal occupancy tax to pay because the use itself is unlawful.
If Airbnb collects New Jersey taxes automatically, am I in compliance?
No. Airbnb does collect and remit the 6.625% Sales Tax, 5% State Occupancy Fee, and 3% Meadowlands Regional Hotel Use Assessment for Bergen County stays under N.J.S.A. 54:32D and related laws, but tax collection by the platform does not authorize the rental. The underlying STR remains a prohibited use under Paramus Chapter 322 Article II and is subject to up to $1,250 per violation.
Compare other topics
See how Garfield and Paramus compare on other ordinance categories.
Want to add a third city?
Use our full comparison tool to compare up to three cities.
Open Comparison Tool