Fort Lee, NJ Short-Term Rentals: Taxes & Fees (2026)

Chapter 321, Article V of the Borough of Fort Lee Code prohibits the use of any apartment, condominium, building, cooperative unit, or portion of a dwelling unit for accommodations, lodging, sleeping, cooking, gathering, or entertaining of occupants or guests for consideration for a period of 30 days or less, and also prohibits soliciting, advertising, or promoting any such rental in any medium. Article V expressly preserves lawful occupancy of a dwelling unit for a rental period of more than 30 days, and it permits residential occupancy of an otherwise lawful dwelling unit for 30 days or less by a member of the owner's housekeeping unit without consideration (i.e., uncompensated house guests). Because Fort Lee does not allow paid stays under 30 days, the Borough operates no STR licensing or permit program and collects no Borough-specific STR application fee, registration fee, or occupancy tax. Long-term rentals (over 30 days) are regulated separately under the rest of Chapter 321 (Rental Property), which addresses registration, inspection, and unlawful residential premises. At the state level, N.J.S.A. 54:32D-1 imposes a 5% State Occupancy Fee on transient accommodations, and the Sales and Use Tax Act (N.J.S.A. 54:32B-3) imposes the 6.625% sales tax on transient accommodations obtained through a transient-space marketplace or that are professionally managed units, with related municipal occupancy tax authority under N.J.S.A. 40:48F for jurisdictions that adopt one. Those state impositions presuppose a lawful rental, and Fort Lee's local prohibition means there is no compliant way to operate a fewer-than-30-day rental for consideration; collecting and remitting state tax does not cure the local violation. Enforcement is carried out by the Building Code Official, Fire Official, Health Department, and other Code Officials, and a violation of Article V is declared a public nuisance offensive to public health, safety, and welfare.