NJ imposes state Sales and Use Tax (6.625%) on transient accommodations of less than 90 consecutive days. Some Ocean County municipalities in Urban Enterprise Zones qualify for reduced sales tax rates. Individual municipalities may adopt occupancy taxes in addition to state tax. Municipal STR registration/licensing fees vary: Toms River charges annual fees, Brick Township $250/year, Seaside Heights has its own licensing structure.
Ocean County STR hosts must collect NJ Sales Tax (6.625%) on transient accommodations under 90 days. Municipalities may impose an additional occupancy tax up to 3% (N.J.S.A. 40:48F-1). Tourism district assessments may add further charges in designated areas. Major platforms (Airbnb, Vrbo) auto-collect NJ Sales Tax. Hosts booking directly must register with NJ Division of Taxation and file sales tax returns. Annual rental license fees also apply in many municipalities.
Non-remittance: back taxes + 5 to 25% penalty + interest. NJ Division of Taxation audit authority. Willful evasion: criminal charges.
Ocean County, NJ
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