New Jersey charges 6.625% Sales Tax plus a 5% State Occupancy Fee on taxable short-term rentals. Morris County towns may add a municipal occupancy tax up to 3% under N.J.S.A. 40:48F. This is the genuine county-area STR tax angle; Morris County levies no separate county STR tax.
For a transient accommodation booked through a marketplace (Airbnb, Vrbo) or a professionally managed unit, New Jersey imposes 6.625% Sales Tax and a 5% State Occupancy Fee. Under N.J.S.A. 40:48F-1 through 7, a municipality allowing short-term rentals may 'impose a municipal occupancy tax not to exceed three percent (3%)' on those transactions. Morris County itself does not levy a countywide STR tax; the local add-on, if any, is a town ordinance. A town must transmit its ordinance to the Division of Taxation, and it takes effect 90 days later. If a marketplace handles the booking, the marketplace collects and remits the tax on the host's behalf.
Unremitted occupancy taxes expose the collector (host or marketplace) to Division of Taxation penalties and interest; N.J.S.A. 40:48F-3(b) imposes personal liability on persons required to collect the tax.
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