Bayonne, NJ Local Taxes & Fees: Parking Tax (2026)
Key Facts
- Tax rate
- 15% of parking fee
- Collector
- City Business Administrator
- Filing
- Quarterly, due 15th after quarter end
- Late interest
- 12%/yr plus 0.5%/month penalty
- Admin cap
- 12% of prior-year revenue
- Governing section
- City Code §§ 10-4.1 to 10-4.3
Summary
Bayonne imposes a 15% tax on every parking, garaging or storage fee charged in commercial, industrial and residential lots under City Code Section 10-4.1. Operators collect the tax and remit it quarterly to the City's Business Administrator, who also sets the reporting forms and procedures.
There is hereby imposed a 15% tax on any fees whether paid directly, or paid as part of the rent charged in a lease for parking, garaging or storing of motor vehicles, in any commercial, industrial or residential property. ... The City of Bayonne's Business Administrator is hereby designated as collector of parking taxes. ... If for any reason the tax is not paid when due, interest at a rate of 12% per annum, on the amount of the tax due and an additional penalty of 1/2 of 1% of the amount of the unpaid tax for each month or fraction thereof during which the tax remains unpaid shall be added and collected.
Full Breakdown
Section 10-4.1 taxes any fee paid directly or as part of rent for parking, garaging or storing a motor vehicle in a commercial, industrial or residential property at 15%. The person providing the parking service collects the tax on the City of Bayonne's behalf and is personally liable for any amount collected or required to be collected; that person may recover the tax from the customer the same way as the parking fee itself. Section 10-4.2 requires a quarterly return, due April 15, July 15, October 15 and January 15, filed with payment even when no tax is owed for that quarter, and the collector must keep books and records substantiating each return.
Section 10-4.3 caps the share of annual revenue that may fund administration of the tax at 12%. Six categories are exempt: religious, charitable and educational institutions; nonprofits other than hospitals; garages serving a one- or two-family dwelling or leased to residential tenants of a multiple dwelling; the Bayonne Parking Authority; hospitals; and bodies of the State of New Jersey including NJ Transit, though the exemption does not follow property leased to a nonexempt entity.
Violations & Fines
Unpaid tax accrues interest at 12% per annum plus an additional penalty of one half of one percent of the unpaid amount for each month or fraction it remains unpaid, and the collector is liable for the City's cost of collection. Section 10-4.2 makes it a disorderly persons offense to fail or refuse to file a required return, to block a designated officer from examining books and records, or to file an incomplete, false or fraudulent return to avoid paying the tax.
Frequently Asked Questions
Who has to collect Bayonne's parking tax?
Is residential driveway or garage parking taxed?
When are Bayonne parking tax returns due?
What happens if the parking tax isn't paid on time?
Sources & Official References
Other rules in Bayonne
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Parking Tax in Nearby Cities
How other cities in this county handle parking tax.