Permit Requirements: Buffalo vs Clarence

Can I list on Airbnb without a Buffalo license?

No. Buffalo Code Chapter 242 requires all STR operators to hold a current city license before listing or renting.

How long does the Buffalo STR license process take?

Typically 30-60 days depending on inspection scheduling and application completeness.

Do I need a permit from Erie County to run an Airbnb?

Erie County itself does not issue an STR land-use permit, but you must register with the Erie County Comptroller under Local Law 12-1974 and collect the county hotel occupancy tax. Your city, town, or village (for example, the City of Buffalo) may also require a separate local STR permit.

What is the Erie County STR tax rate?

The county hotel occupancy tax is 3% for lodging with 30 or fewer rooms and 5% for lodging with more than 30 rooms. Almost all short-term rentals (single homes, apartments, condos) fall in the 3% tier. This is collected on top of New York State and local sales tax.

When are Erie County STR tax returns due?

Returns are filed quarterly with the Erie County Comptroller, due March 20, June 20, September 20, and December 20. Operators who remit less than $250 per year may elect to file once a year instead. Late returns incur a 5% penalty plus 1% monthly interest.

What counts as a short-term rental in Erie County?

Any rental of a room, dwelling, or other lodging for fewer than 30 consecutive days is treated as a taxable short-term rental under the amended Local Law 12-1974, including Airbnb, VRBO, and other platform listings as well as private direct bookings.