Middlesex 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. Middlesex 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%. New Brunswick, Edison, Woodbridge, and other Middlesex municipalities may apply this local tax under their own ordinances. 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%.
Middlesex County, NJ
Middlesex County has no county-wide noise ordinance for residential quiet hours. New Jersey is a strict home-rule state under N.J.S.A. 40:48-1, so each of th...
Middlesex County, NJ
Middlesex County does not regulate residential fence heights. Under the New Jersey Municipal Land Use Law (N.J.S.A. 40:55D-1 et seq.) and N.J.S.A. 40:48-1, e...
Middlesex County, NJ
Middlesex County does not have a county-wide leash ordinance for residential areas. Statewide rules under N.J.S.A. 4:19-15.1 et seq. require all dogs over 7 ...
Middlesex County, NJ
Middlesex County, NJ does not regulate fireworks separately — state law preempts. Aerial and explosive consumer fireworks (firecrackers, bottle rockets, Roma...
Middlesex County, NJ
Middlesex County, NJ does not run a county floodplain program. Floodplain development is jointly regulated by FEMA's National Flood Insurance Program (44 CFR...
Middlesex County, NJ
Middlesex 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 t...
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