Hotel and short-term rental stays in Buffalo are subject to a 5% Erie County hotel occupancy tax plus 4% New York state sales tax and additional local sales tax, producing roughly 13% in combined transient lodging taxes for guests.
Erie County imposes a 5% hotel occupancy tax under its local law authority granted by NY Tax Law §1202. New York State sales tax adds 4% on hotel rooms, and Erie County's local sales tax piggybacks for an additional 4.75%, yielding total combined taxes near 13.75% on hotel stays. The county tax funds Visit Buffalo Niagara tourism marketing. Online booking platforms (Airbnb, Vrbo, Booking.com) collect and remit Erie County hotel tax under a 2017 voluntary collection agreement. Operators of unhosted short-term rentals must register and remit even if the platform does not collect.
Failing to collect or remit hotel occupancy and sales taxes, or operating an unregistered short-term rental, results in back taxes, penalties, and interest assessed by Erie County and NY State.
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Buffalo, NY
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Buffalo, NY
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Buffalo, NY
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Buffalo, NY
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Buffalo, NY
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Buffalo, NY
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