Taxes & Fees: Garfield vs Teaneck

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.

How much does a Teaneck short-term rental license cost?

Chapter 23 requires a non-refundable application/registration fee of $500 paid to the Health Officer, plus inspection and re-inspection fees set in Appendix III of Chapter 2 of the Township Code. The license must be renewed; contact the Health Department for the current renewal schedule.

What state and local taxes apply to an Airbnb in Teaneck?

A transient stay (under 90 consecutive days) is subject to New Jersey's 6.625% Sales Tax on transient accommodations (N.J.S.A. 54:32B-3), the 5% State Occupancy Fee (N.J.S.A. 54:32D-1), and Teaneck's 3% Hotel and Motel Room Occupancy Tax under Township Code Chapter 15A. Tax collection by Airbnb or Vrbo does not eliminate the local licensing requirement.

Do platform-collected taxes from Airbnb satisfy Teaneck's tax obligations?

Marketplace collection of New Jersey state-administered taxes does not relieve the operator from obtaining the Chapter 23 license or from making sure the 3% Teaneck local occupancy tax under Chapter 15A is properly remitted; check with the Township and the platform's tax-collection terms before each season.