Taxes & Fees: Buffalo vs Clarence

Does Airbnb collect Erie County bed tax?

Airbnb collects NY State sales tax. Erie County bed tax responsibility depends on the platform agreement. Hosts should register with Erie County Comptroller.

What is the total tax on a Buffalo STR stay?

Approximately 13.75 percent: 5 percent Erie County plus 8.75 percent combined NY sales tax.

What is the Erie County hotel occupancy tax rate for short-term rentals?

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 under Local Law 12-1974, as amended effective January 4, 2024.

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 remitting less than $250 per year may elect to file once a year. Late returns incur a 5% penalty plus 1% monthly interest after the first month.

Do I owe NY State sales tax on top of the Erie County hotel tax?

Yes. Effective March 1, 2025, New York State and local sales tax also apply to short-term rental unit occupancy when the rental rate is more than $2.00 per unit per day. This is collected separately from the Erie County 3%/5% hotel occupancy tax under Local Law 12-1974.

How do I register my Erie County short-term rental?

File a Certificate of Registration with the Erie County Comptroller's Hotel Tax Division at 95 Franklin Street, Room 1100, Buffalo, NY 14202 within three days of opening or acquiring the rental. The form is available at www4.erie.gov/comptroller; questions can be directed to ErieCountyBedTax@erie.gov.