In a photo taken Friday, Jan. 11, 2019, Vince Farias poses for The Associated Press inside one of his vacation rental properties in Surf City, N.J. New Jersey shore property owners like Farias are bracing for a new tax on their rentals that's beginning to bite just as renters typically start booking their summer vacation spots. Thanks to a so-called Airbnb tax that was included as part Gov. Phil Murphy's first budget, property owners who rent their summer homes to families are subject to the rates, which start at 11.625 percent and can climb higher given local taxes. (AP Photo/Julio Cortez)
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