Westchester County, NY Short-Term Rentals: Host Platform Liability (2026)
Key Facts
- Platform status
- 'Room remarketer' deemed an operator
- Tax rate owed
- 3% of room rent
- Display duty
- Electronic certificate of authority required
- Late penalty
- 5% monthly, capped at 25%
Summary
Westchester's Room Occupancy Tax law treats short-term rental booking platforms as 'room remarketers' deemed to operate the hotel, making them liable to collect and remit the county's 3% tax on every reservation.
Operator. Any person operating a hotel in the County of Westchester, including but not limited to, an owner or proprietor of such premises, lessee, sublessee, mortgagee in possession, licensee or any other person otherwise operating such tourist home, hotel or motel. Such term shall include a room remarketer and such room remarketer shall be deemed to operate a hotel, or portion thereof, with respect to which such person has the rights of a room remarketer.
Official source re-checked September 7, 2026: no newer edition of the code had been published (publisher’s edition: Code of Ordinances: Supplement 47).
Full Breakdown
Westchester's Room Occupancy Tax law reaches short-term rental bookings by defining 'operator' to include a 'room remarketer': a person who arranges occupancy and sets the rent, which the code says covers internet platforms connecting hosts and guests. A room remarketer is deemed to operate the hotel for tax purposes, and under §285.06(3) any internet platform collecting the tax must display an electronic certificate of authority and identify the payment method before completing a booking.
Violations & Fines
Room remarketers deemed operators face a 5% monthly penalty (capped at 25%) plus 1% monthly interest on unpaid tax, and willful violations are a misdemeanor punishable by up to a $1,000 fine and one year in jail under §285.20.
Frequently Asked Questions
Is Airbnb or a similar platform liable for Westchester's hotel tax?
What must a booking platform show guests in Westchester County?
Sources & Official References
Other rules in Westchester County
New York rules heatmap·Compare Westchester County to another location·View the New York short-term rentals overview
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