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.
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.
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.
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Erie County, NY
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Erie County, NY
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Erie County, NY
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Erie County, NY
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Erie County, NY
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