2 county-level rules, plus city-specific rules for 1 city in Erie County, New York.
Verified from official government sources
Erie County does not issue its own STR land-use permit, but every short-term rental operator must register with the Erie County Comptroller and collect a county hotel occupancy tax under Local Law 12-1974, as amended effective January 4, 2024 to expressly cover short-term and vacation rentals booked for under 30 consecutive days.
Erie County Comptroller — Hotel Tax Instructions and Registration
Every hotel operator must file a Certificate of Registration within three (3) days after the opening of the business or their acquisition of the hotel. The requirement applies to operators of hotels, apartment hotels, motels, boarding houses or clubs, a short term rental or vacation rental, and other buildings regularly used for guest lodging. Upon receiving a completed registration, the Comptr...
Every Erie County short-term rental operator must register with the Erie County Comptroller and collect a county hotel occupancy tax. Local Law No. 12-1974, as amended effective January 4, 2024, expressly covers "a short term rental or vacation rental" booked for fewer than 30 consecutive days. The rate is 3% for lodging with 30 or fewer rooms and 5% for more than 30 rooms, separate from New York State and local sales tax.
Erie County Local Law No. 12-1974 — Hotel Occupancy Tax
The rate of three percent (3%) is to be charged and paid upon the rent for every occupancy of a room in a hotel with 30 or less rooms. The rate of five percent (5%) is to be charged and paid upon the rent for every occupancy of a room in a hotel with more than 30 rooms. The tax applies to hotel, motel, and short term rentals to persons who are in residence for periods of less than thirty (30) c...
1 cities in Erie County have their own short-term rentals rules. Each link goes to that city's dedicated page with code citations.
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