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

The money rules for short-term rentals sit in Article XIIIB of the zoning chapter, added 9-16-2025 by L.L. No. 9-2025. Section 235-76.53 requires every application for a permit or renewal to be submitted to the Community Development Department accompanied by payment of a non-refundable permit fee to be determined from time to time by resolution of the Town Board. The section does not print a dollar amount, so the figure lives in the Town Board's resolutions and can change without a Code amendment. Because the fee is non-refundable, a denied application does not return it.

The fee is also a filing condition. Under § 235-76.55, the Authorized Official can decline to accept an application if the documentation was not included or the full permit fee was not paid. The inspection clock of 60 days starts only after acceptance of the completed application, all required documents and the permit fee. A permit is valid for two years under § 235-76.52, so the fee is paid at each two-year renewal, and renewal must be submitted at least 30 days before expiration. A new owner pays again because the permit cannot be transferred.

The article does not impose a Town occupancy tax. What it does require is disclosure. Within 10 days of the anniversary date a permit was last issued or renewed, the owner files an annual verification and compliance affirmation on a Community Development Department form, which requires the owner to report the total occupancy taxes paid to the state and Monroe County for the prior year (§ 235-76.56B). The same form requires updated contact information and insurance verification.

Other costs follow from the standards. Applicants must supply a land survey certified by a licensed New York land surveyor (§ 235-76.53A(6)), carry property insurance and a certificate of liability insurance (§ 235-76.54C), and, for a septic system, show it was pumped within the past four years.