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

L. No. 3-2025, defines a short-term rental broadly under section 237-55 to include units, residences, apartments, cabins, camps, and campers or RVs at private campgrounds that are rented for overnight lodging to anyone other than a permanent resident, whether the owner rents directly or lists through an agent or hosting platform. Section 237-56 imposes a 3% tax on the rent for every occupancy, but the tax does not apply to a permanent resident, defined as anyone occupying the same room for at least 30 consecutive days, or where the rent runs $4 a day or less.

Section 237-60 requires every operator to register with the County Treasurer within 10 days of the article's effective date, or within 3 days of opening a new short-term rental, and the Treasurer then issues a certificate of authority that must be displayed where occupants can see it. The operator collects the tax from the guest as trustee for the county and remains personally liable for it under section 237-61, and returns covering rent and tax collected are due quarterly, for periods ending March 31, June 30, September 30 and December 31, filed within 30 days of the close of each period under section 237-63.

Revenue is credited to a county fund for tourism promotion, historic development, parks and related infrastructure, and the county may retain 5% of collections to cover administration under section 237-66.