Erie County, NY Short-Term Rentals: Taxes & Fees (2026)
Key Facts
- Rate (30 or fewer rooms)
- 3% (includes STRs)
- Rate (over 30 rooms)
- 5%
- Authority
- Local Law No. 12-1974
- Filing
- Quarterly to Comptroller
- Late Penalty
- 5% + 1%/month
Summary
Erie County levies a hotel occupancy (bed) tax of 3% on lodging with 30 or fewer rooms, including short-term rentals, and 5% on lodging with more than 30 rooms, on stays under 30 consecutive days.
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) consecutive days. Quarterly returns are due on March 20th, June 20th, September 20th, and December 20th.
Full Breakdown
Under Erie County Local Law No. 12-1974, authorized by New York Tax Law, the County imposes a Hotel Occupancy Tax administered by the Comptroller. The rate is 3% of the rent for establishments with 30 or fewer rooms, which now includes short-term and vacation rentals following the Occupancy Tax Modernization Act effective January 4, 2024, and 5% for establishments with more than 30 rooms. The tax applies to occupancies of less than thirty consecutive days. This local bed tax is in addition to New York State sales tax, because New York has no statewide occupancy tax and does not administer local bed taxes. Returns are filed quarterly with the Comptroller, due March 20, June 20, September 20, and December 20.
Violations & Fines
Late payment triggers a penalty of 5% of the tax due for the first month of delay plus 1% per month thereafter, together with interest, assessed by the Erie County Comptroller.
Frequently Asked Questions
How much is the Erie County bed tax on a short-term rental?
Is this in addition to New York State tax?
Sources & Official References
Other rules in Erie County
How Erie County compares: Cities with the Highest Short-Term Rental Taxes·New York rules heatmap·Compare Erie County to another location·View the New York short-term rentals overview
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