Essex County imposes no county-level STR tax or fee. New Jersey applies a 6.625% Sales Tax (NJSA 54:32B-3) and a 5% State Occupancy Fee (NJSA 54:32D-1) on transient accommodations booked through a marketplace or professionally managed. Municipalities may add a local hotel/occupancy tax up to 3% (NJSA 40:48E).
New Jersey counties have only the powers granted under NJSA 40A:9-1 et seq., which do not include taxing short-term rental stays. Essex County therefore imposes no county STR tax, license fee, or registration. Statewide, NJSA 54:32B-3 imposes 6.625% Sales Tax on transient accommodations of fewer than 90 consecutive days, and NJSA 54:32D-1 adds a 5% State Occupancy Fee. Per Public Law 2019 c.235, these state taxes apply only when a unit is rented through a transient space marketplace (such as Airbnb or Vrbo) or is a professionally managed unit; an owner directly renting fewer than three units is exempt. NJSA 40:48E authorizes municipalities to adopt a local hotel and motel occupancy tax of up to 3%. Newark, for example, adds a 6% city hotel tax under its own special charter authority. Confirm marketplace collection and current municipal rates with the NJ Division of Taxation at (609) 292-6400.
Failure to collect or remit Sales Tax or the State Occupancy Fee can trigger NJ Division of Taxation assessments, interest, and penalties under NJSA 54:49. Operators required to register who fail to do so can be assessed back tax plus 5% per month penalty up to 25%.
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Essex County, NJ
Essex County, NJ does not set residential quiet hours - New Jersey's home rule structure under N.J.S.A. 40:48-1 and the Municipal Land Use Law (N.J.S.A. 40:5...
Essex County, NJ
Essex County, NJ does not regulate residential fence heights. Under New Jersey's Municipal Land Use Law (N.J.S.A. 40:55D), zoning - including fence height, s...
Essex County, NJ
Essex County, NJ does not enforce a countywide dog leash ordinance for residential areas. Under N.J.S.A. 4:19-15.1 et seq. (state dog licensing and rabies co...
Essex County, NJ
Essex County, NJ does not regulate fireworks separately — state law preempts. Aerial and explosive consumer fireworks (firecrackers, bottle rockets, Roman ca...
Essex County, NJ
Essex County, NJ does not run a county floodplain program. Floodplain development is jointly regulated by FEMA's National Flood Insurance Program (44 CFR Par...
Essex County, NJ
Essex County, NJ has no county-level pool fence rules. Pool barriers are governed by the NJ Uniform Construction Code (N.J.A.C. 5:23-3.14) which adopts the I...
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