Short-term rental permit rules in Erie County, NY — also called Airbnb permits, vacation rental licenses, or STR registration — list the application steps, fees, and operating requirements for hosting.
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's lodging tax is established by Local Law No. 12-1974 and administered by the Erie County Comptroller's Hotel Tax Division at 95 Franklin Street, Room 1100, Buffalo, NY 14202. The law was amended to take effect January 4, 2024 so that "a short term rental or vacation rental" and any "other building regularly used for the lodging of guest[s]" are expressly included alongside hotels and motels. Any occupancy of fewer than thirty (30) consecutive days is taxable. Operators — defined broadly to include individuals, partnerships, corporations, trustees, and other representatives — must file a Certificate of Registration within three days of opening the business or acquiring it, then collect tax from guests and file quarterly returns due March 20, June 20, September 20, and December 20. Operators remitting less than $250 per year may elect annual filing. The county tax is separate from, and in addition to, New York State and local sales tax on hotel/STR occupancy.
Late returns incur a 5% penalty plus 1% monthly interest after the first month. The Comptroller may file a tax warrant against the operator and the rental property to collect unpaid tax, penalty, and interest. Failure to register or to collect the tax can lead to assessment and enforcement actions by Erie County.
Erie County, NY
Erie County itself does not regulate parking on town/village streets, but the Erie County Department of Parks, Recreation & Forestry enforces parking rules o...
Erie County, NY
Erie County has no breed-specific dog ban, and neither county nor any municipality within it may adopt one. New York Agriculture & Markets Law §107(5) expres...
Erie County, NY
Erie County does not adopt a single county-wide leash ordinance; dog control is set by each town or city under New York Agriculture & Markets Law Article 7. ...
Erie County, NY
Erie County Local Law 2-2025, "The Sky Lantern Prohibition Act," bans the sale, use, release, and dispatch of sky lanterns county-wide. The law was adopted b...
Erie County, NY
Erie County has no separate county-level open-burning ordinance; outdoor burning across all of Erie County is governed by New York State regulation 6 NYCRR P...
Erie County, NY
Erie County regulates trees on county-owned land only — county highway right-of-way and county parks. The Erie County DPW Tree Planting on Highway ROW Policy...
See how Erie County's permit requirements rules stack up against other locations.
Help us keep this page accurate. If you notice an error or outdated information, let us know.