Passaic County imposes no county-level STR tax or fee. New Jersey applies a 6.625% Sales Tax (NJSA 54:32B-3) plus a 5% State Occupancy Fee (NJSA 54:32D-1) on covered transient stays. Passaic County municipalities (Paterson, Clifton, Passaic) may add a local hotel/motel occupancy tax up to 3% under NJSA 40:48E.
New Jersey counties have only the powers granted by NJSA 40A:9-1 et seq. (judicial, parks, county roads, social services), which do not include taxing short-term rental stays. Passaic County therefore imposes no county STR tax, license, or registration fee. 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 professionally managed; an owner directly renting fewer than three units is exempt. NJSA 40:48E authorizes any New Jersey municipality to adopt a local hotel and motel occupancy tax of up to 3%. Paterson, Clifton, Passaic, Wayne, and other Passaic County cities each set their own local rate (or none). 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 may be assessed back tax plus 5% per month penalty, capped at 25%.
Passaic County, NJ
Passaic County, NJ does not adopt countywide residential quiet hours. Under New Jersey home rule (N.J.S.A. 40:48-1) and the Municipal Land Use Law (N.J.S.A. ...
Passaic County, NJ
Passaic County, NJ does not regulate residential fence heights. Under New Jersey's Municipal Land Use Law (N.J.S.A. 40:55D), zoning - including fence height,...
Passaic County, NJ
Passaic County, NJ does not enforce a countywide residential dog leash ordinance. Under N.J.S.A. 4:19-15.1 et seq. (NJ dog licensing and rabies control law),...
Passaic County, NJ
Passaic County, NJ does not regulate fireworks separately — state law preempts. Aerial and explosive consumer fireworks (firecrackers, bottle rockets, Roman ...
Passaic County, NJ
Passaic County, NJ sits at the heart of the Passaic River Basin — a 935-square-mile watershed with chronic, severe flooding in Paterson, Wayne, Pompton Lakes...
Passaic County, NJ
Passaic 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 the...
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