Garfield does not impose its own city-level short-term rental occupancy tax. STR stays of fewer than 90 consecutive days that are booked through a marketplace (Airbnb, Vrbo) or operated as a professionally managed unit are subject to NJ State Sales Tax (6.625%, N.J.S.A. 54:32B-3) and the State Occupancy Fee (5%, N.J.S.A. 54:32D-1 et seq.) under P.L. 2018 c. 49. P.L. 2019 c. 235 narrowed the rule so direct owner rentals of fewer than three units that do not use a marketplace are exempt. New Jersey municipalities are separately authorized to impose a Municipal Occupancy Tax of up to 3% under N.J.S.A. 40:48F-1, but Garfield has not enacted one as of 2026. Hosts must also comply with Garfield's Chapter 131 permit requirement and pay the Certificate of Continued Occupancy fee under Chapter 75 at every change of occupancy.
Short-term rentals in Garfield are taxed at the state level rather than the local level. Under N.J.S.A. 54:32D-1 et seq. (the State Occupancy Fee Act, originally P.L. 2003 c. 114 and amended by P.L. 2018 c. 49 effective October 1, 2018), every transient accommodation rental of fewer than 90 consecutive days that is arranged through a 'transient space marketplace' (Airbnb, Vrbo, Booking.com, etc.) or that is a 'professionally managed unit' is subject to: (1) the 6.625% New Jersey Sales and Use Tax under N.J.S.A. 54:32B-3; and (2) the 5% State Occupancy Fee under N.J.S.A. 54:32D-1. The marketplace is statutorily required to register, collect, and remit both charges on behalf of the host. P.L. 2019 c. 235 (signed August 9, 2019) carved out a narrow exemption: an individual owner who rents no more than two units, takes the booking directly (no marketplace), and does not use a real-estate broker is not required to collect the State Sales Tax or Occupancy Fee. Beyond the state taxes, N.J.S.A. 40:48F-1 et seq. authorizes any New Jersey municipality to impose a local Municipal Occupancy Tax of up to 3% by ordinance. Garfield has not adopted a Municipal Occupancy Tax ordinance, so no local hotel/motel tax applies. The only Garfield-level monetary obligations connected to an STR are the Chapter 131 permit and license fees set by the Garfield Zoning Officer for any room rented for sleeping purposes, the Chapter 75 Certificate of Continued Occupancy fee due at each change of occupancy, and the Bergen County clerk recording fees that may apply for landlord identity registration under the NJ Landlord Registration Act, N.J.S.A. 46:8-27 et seq. Federal income tax (IRS Schedule E or Schedule C) and NJ Gross Income Tax also apply to net rental income but are not collected by the city.
Failure to collect or remit New Jersey Sales Tax under N.J.S.A. 54:32B-2 or the State Occupancy Fee under N.J.S.A. 54:32D-1 results in back taxes, interest, and civil penalties up to 25% of tax due under the State Uniform Tax Procedure Law (N.J.S.A. 54:48-1 et seq.). A marketplace that fails to collect the required tax under P.L. 2018 c. 49 is itself liable. Operating an STR without the Garfield Chapter 131 permit and license is a municipal ordinance violation; under N.J.S.A. 40:49-5 the maximum penalty is up to $2,000 per offense, up to 90 days imprisonment, and up to 90 days of community service, with each day a separate offense, plus stop-rent orders and license revocation.
Other ordinances people look up for this city. Green dot = verified primary-source excerpt.
Garfield, NJ
Garfield requires permanent swimming pools to sit at least six feet from any rear or side lot line, supplementing New Jersey's state pool barrier code.
Garfield, NJ
Garfield regulates fence materials by openness percentage in residential districts, requiring partial transparency for fences within 50 feet of the front pro...
Garfield, NJ
Garfield requires that the finished or face side of any fence point toward the adjacent neighboring property, ensuring neighbors are not left looking at fram...
Garfield, NJ
In residential zones, Garfield limits fences to six feet in rear and side yards, with reduced heights and open construction required closer to the front prop...
Garfield, NJ
Garfield bans feeding waterfowl, songbirds, pigeons, and backyard birds on public property and limits private feeding to small, nuisance-free amounts.
Garfield, NJ
All consumer fireworks that explode or leave the ground are illegal in Garfield under N.J.S.A. 21:3-1 et seq., the NJ Explosives and Fireworks Act. Only non-...
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