Short-Term Rentals in Burlington County, NJ (2026)

N.J. DCA DLGS LFN 2026-09; N.J.S.A. 40:52-1(n)

Rental of short-term transient accommodations is largely subject to municipal ordinance. N.J.S.A. 40:52-1(n) authorizes municipalities to issue licenses for rental of real property 'for a term less than 175 consecutive days for residential purposes by a person having a permanent place of residence elsewhere.'

NJ Division of Taxation TB-81R2; N.J.S.A. 40:48F-1 to 7

The law imposes Sales Tax on the rental of transient accommodations at the rate of 6.625%... the law imposes the State Occupancy Fee at the rate of 5% on the rental of transient accommodations that are subject to Sales Tax.

N.J. DCA DLGS LFN 2026-09; N.J.S.A. 40:52-1(n)

N.J.S.A. 40:52-1(n) authorizes municipalities to issue licenses for rental of real property 'for a term less than 175 consecutive days for residential purposes by a person having a permanent place of residence elsewhere.'

NJ Division of Taxation TB-81R2

On and after August 9, 2019, the law was amended to subject a transient accommodation to Sales Tax, the State Occupancy Fee, and the Meadowlands Regional Hotel Use Assessment ONLY if it is obtained through a transient space marketplace or is a professionally managed unit.

NJ Division of Taxation TB-81R2

A 'professionally managed unit' means a room, group of rooms, or other living or sleeping space for the lodging of occupants in the State... that is directly or indirectly owned or controlled by a person offering for rent two or more other units during the calendar year.