Mahwah Township has not adopted a dedicated short-term rental licensing or permitting ordinance. Lodging uses in Mahwah are addressed through Chapter 24 (Zoning), which defines transient lodging accommodations as a hotel-type use rather than a single-family dwelling, and any rental of a dwelling shorter than 90 days is generally subject to the New Jersey Transient Accommodations Tax under N.J.S.A. 40:48F-1 and the State Sales and Use Tax Act, as amended by P.L. 2018, c. 49 and P.L. 2019, c. 235.
Mahwah's Zoning Ordinance (Chapter 24) is a permissive ordinance: any use not listed as permitted, accessory, or conditional in a given zone is prohibited. The ordinance defines a 'transient lodging accommodation' as a facility offering transient lodging accommodations to the general public, with related services such as restaurants, meeting rooms, and recreational facilities, and limits such uses to specifically zoned districts. There is no provision in Chapter 24 expressly authorizing nightly or weekly rental of single-family homes or accessory apartments as a separate use, and Mahwah has not adopted a stand-alone short-term rental licensing chapter. Mahwah's accessory apartment standards in Section 24-6.1(j) further require owner occupancy and limit the unit to three occupants, which constrains how an accessory apartment may be rented. At the state level, P.L. 2018, c. 49 amended the Sales and Use Tax Act and the State Occupancy Fee to extend tax collection to 'transient accommodations' - dwellings or rooms rented for stays of fewer than 90 consecutive days; P.L. 2019, c. 235 narrowed the definition by exempting many true peer-to-peer rentals booked without a marketplace and tightened registration rules. Hosts using marketplaces such as Airbnb or Vrbo are generally responsible for sales tax (currently 6.625%), the State Occupancy Fee (5%), and any applicable local occupancy taxes through the marketplace. N.J.S.A. 40:48F-1 also authorizes municipalities to adopt a local hotel/motel occupancy tax of up to 3%, which can apply to transient accommodations once enacted by ordinance.
Operating a use that is not listed as permitted, accessory, or conditional in the applicable zoning district - such as running a single-family dwelling primarily as a hotel-type transient lodging facility - is a violation of Chapter 24 and is enforceable through zoning officer notices, municipal court summonses, and orders to cease the use. Operating an accessory apartment in violation of Section 24-6.1(j) (size, occupancy, or owner-occupancy limits) is separately enforceable. Failure to register with, or remit tax to, the New Jersey Division of Taxation for transient accommodations subject to P.L. 2018, c. 49 / P.L. 2019, c. 235 is a state tax violation enforceable by the Division of Taxation.
See how other cities in Bergen County handle permit requirements.
See how Mahwah's permit requirements rules stack up against other locations.
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