Taxes & Fees: Gates vs Rochester
How do taxes & fees rules compare between Gates, NY and Rochester, NY?
Gates has fewer restrictions than Rochester.
Gates, NY
Monroe County
Monroe County imposes a 6% hotel room occupancy tax on short-term rentals. Combined with state and county sales taxes, total tax burden is approximately 14% for Monroe County STR stays.
View full Gates rules →Rochester, NY
Monroe County
Rochester STR hosts must pay a 5% occupancy tax to the Monroe County Treasurer's Office plus New York State and local sales tax. The combined tax burden on STR income is significant. The annual permit fee is $100 after the initial $490 application.
View full Rochester rules →Key Facts Comparison
| Fact | Gates | Rochester |
|---|---|---|
| Hotel room excise tax | 6% (Monroe County) | - |
| Sales tax | 8% (4% NY State + 4% Monroe County) | - |
| Total estimated tax | ~14% | - |
| Registration | Monroe County Treasurer — free | NYS Dept. of Taxation required |
| Platform collection | Airbnb/VRBO collect & remit as of 3/25/2025 | - |
| Occupancy Tax | - | 5% Monroe County |
| State Sales Tax | - | 4% NYS |
| Local Sales Tax | - | Monroe County rate applies |
| Permit Fee | - | $490 initial, $100 renewal |
Highlighted rows indicate differences between cities.
Gates FAQ
What taxes do I owe on short-term rental income in Monroe County?
Monroe County imposes a 6% hotel room occupancy tax on short-term rentals. Combined with state and county sales taxes, total tax burden is approximately 14% for Monroe County STR stays.
How much is the short-term rental license fee in Monroe County?
Hotel room excise tax: 6% (Monroe County). Sales tax: 8% (4% NY State + 4% Monroe County). Total estimated tax: ~14%. Registration: Monroe County Treasurer — free.
Rochester FAQ
What taxes do Rochester Airbnb hosts pay?
Hosts owe a 5% Monroe County occupancy tax plus NYS sales tax (4%) and local sales tax. Some platforms collect taxes automatically, but verify your full obligations.
Where do I pay the occupancy tax for my Rochester STR?
The 5% occupancy tax is paid to the Monroe County Treasurer's Office. Register with the NYS Department of Taxation and Finance for sales tax obligations.
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