Erie County, NY Short-Term Rentals: Taxes & Fees (2026)

Heavy Restrictions

Verified 6 days ago|Source: Erie County Local Law No. 12-1974 — Hotel Occupancy Tax →

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City-specific rules exist: Buffalo has its own taxes & fees rules that differ from Erie County's county-level regulations. If you live in Buffalo, check the city-specific page instead.

Summary

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.

Full Breakdown

Erie County's hotel/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 effective January 4, 2024 to expressly cover "a hotel," "an apartment hotel," "a motel," "a boarding house or club," "a short term rental or vacation rental," and "other building regularly used for the lodging of guest[s]." Tax applies to "all hotel, motel, and short term rentals to persons who are in residence for periods of less than thirty (30) consecutive days." Operators must file a Certificate of Registration within three days of opening or acquiring the rental, collect tax from guests, and file quarterly returns due March 20, June 20, September 20, and December 20. The county tax is separate from, and in addition to, New York State and local sales tax on short-term rental occupancy.

Violations & Fines

Late returns incur a 5% penalty plus 1% monthly interest after the first month of delay. The Erie County 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 the County.

Frequently Asked Questions

What is the Erie County hotel occupancy tax rate for short-term rentals?

The county hotel occupancy tax is 3% for lodging with 30 or fewer rooms and 5% for lodging with more than 30 rooms. Almost all short-term rentals (single homes, apartments, condos) fall in the 3% tier under Local Law 12-1974, as amended effective January 4, 2024.

When are Erie County STR tax returns due?

Returns are filed quarterly with the Erie County Comptroller, due March 20, June 20, September 20, and December 20. Operators remitting less than $250 per year may elect to file once a year. Late returns incur a 5% penalty plus 1% monthly interest after the first month.

Do I owe NY State sales tax on top of the Erie County hotel tax?

Yes. Effective March 1, 2025, New York State and local sales tax also apply to short-term rental unit occupancy when the rental rate is more than $2.00 per unit per day. This is collected separately from the Erie County 3%/5% hotel occupancy tax under Local Law 12-1974.

How do I register my Erie County short-term rental?

File a Certificate of Registration with the Erie County Comptroller's Hotel Tax Division at 95 Franklin Street, Room 1100, Buffalo, NY 14202 within three days of opening or acquiring the rental. The form is available at www4.erie.gov/comptroller; questions can be directed to ErieCountyBedTax@erie.gov.

Erie County, NY Short-Term Rentals: Taxes & Fees (2026)

Summary

Full Breakdown

Violations & Fines

Frequently Asked Questions

Sources & Official References

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