Buffalo STR operators must collect Erie County 5 percent hotel occupancy tax plus NY State sales tax (8.75 percent in Erie County). Airbnb and Vrbo collect and remit state sales tax but Erie County bed tax is the host responsibility unless platform has a separate agreement.
Short-term rentals in Buffalo are subject to multiple taxes. Erie County levies a 5 percent Hotel Occupancy Tax on stays under 30 days (Erie County Code Chapter 272). NY State sales tax is 4 percent state plus 4.75 percent Erie County local (8.75 percent total). Rentals of less than 90 days are taxable. Airbnb has a voluntary collection agreement with NY State for sales tax but Erie County bed tax collection varies by platform. Hosts must register with Erie County Comptroller for bed tax and with NY State Department of Taxation and Finance for a Certificate of Authority. Buffalo STR annual license fee is approximately 200-350 dollars depending on owner-occupied status. Monthly filing is required.
Failure to remit bed tax: penalty 10 percent plus interest. Operating without Certificate of Authority: Class A misdemeanor under NY Tax Law.
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Buffalo, NY
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