Paramus does not impose its own STR licensing fee or local occupancy tax because short-term rentals of 30 days or less are prohibited entirely under Chapter 322, Article II of the Borough Code (Ord. No. 2016-25). Any unlawful STR activity in Paramus is still subject to New Jersey state taxes administered under N.J.S.A. 54:32D-1 and N.J.S.A. 54:32B-3 when booked through a transient space marketplace: 6.625% State Sales Tax, 5% State Occupancy Fee, and the 3% Meadowlands Regional Hotel Use Assessment that applies in Bergen County.
Paramus has not adopted a local STR registration fee, license, or municipal occupancy tax. Instead, Chapter 322 Article II of the Borough Code, adopted on October 18, 2016 by Ordinance No. 2016-25, declares short-term rentals of 30 days or less for consideration to be prohibited uses and a public nuisance per se. Because STRs are banned, the Borough collects no local STR tax revenue. New Jersey state taxes do, however, reach any rental of transient accommodations that is booked through a transient space marketplace (Airbnb, Vrbo, Booking.com, etc.) or that qualifies as a professionally managed unit under P.L. 2018, c. 49 and P.L. 2019, c. 235. Those state-level charges are: 6.625% New Jersey Sales and Use Tax under N.J.S.A. 54:32B-3; the 5% State Occupancy Fee under N.J.S.A. 54:32D-1 (reduced in Atlantic City, Newark, Jersey City, Elizabeth, and the Wildwoods, none of which apply here); and the 3% Meadowlands Regional Hotel Use Assessment that applies to Bergen and Hudson County hotel and transient accommodations under N.J.S.A. 5:10A-82 et seq. Combined, marketplace bookings carry a 14.625% state-and-regional tax bundle. Airbnb collects and remits these state and regional charges directly under its New Jersey collection agreement. Direct bookings (host-arranged stays not made through a marketplace) by a host renting fewer than three units in a calendar year are exempt from State Sales Tax and the State Occupancy Fee under the 2019 amendment, but the rentals themselves remain unlawful in Paramus regardless of how they are booked.
Operating a short-term rental in Paramus violates Chapter 322 Article II of the Borough Code and is subject to a maximum civil fine of $1,250 per adjudicated violation, without regard to intent or knowledge. Enforcement is handled by the Building Code Official, Fire Official, Health Department, and other Borough code officials. Failure to collect or remit state-level transient accommodation taxes is a separate violation enforced by the New Jersey Division of Taxation and can result in back taxes, interest, and statutory penalties under Title 54.
Paramus, NJ
Paramus requires in-ground pool barriers at least 4 feet high with self-closing, self-latching gates that swing outward away from the pool and prevent access...
Paramus, NJ
Paramus regulates retaining walls by exposed height: walls under 4 feet need a zoning permit, while 4-foot and taller walls require a construction permit wit...
Paramus, NJ
Paramus requires a zoning permit before installing or replacing a fence. Applications go through the Building Department at 1 Jockish Square and must show fe...
Paramus, NJ
Paramus limits residential fences to 6 feet in rear and side yards, while front yard fences within the 35-foot setback may not exceed 3 feet whether solid or...
Paramus, NJ
Fireworks in Paramus are governed primarily by New Jersey state law: N.J.S.A. 21:3-1 et seq. (Explosives and Fireworks Act) and N.J.S.A. 21:2-1 et seq., as a...
Paramus, NJ
Paramus does not authorize stand-alone accessory dwelling units in its residential zones. Chapter 429 (Zoning) of the Borough Code, governing the R-50, R-75,...
Side-by-side rule comparisons with other cities in Bergen County.
See how other cities in Bergen County handle taxes & fees.
See how Paramus's taxes & fees rules stack up against other locations.
Help us keep this page accurate. If you notice an error or outdated information, let us know.