Utica, NY Short-Term Rentals: Taxes & Fees (2026)
Key Facts
- County occupancy tax
- 5% hotel/motel
- Combined sales tax
- 8.75%
- State sales tax
- 4%
- County sales tax
- 4.75%
- Platform remits tax
- Usually yes
Summary
Short-term rentals in Utica are subject to Oneida County's 5% hotel and motel occupancy (bed) tax, plus the 8.75% combined New York State and Oneida County sales tax. Booking platforms generally collect and remit these; independent hosts must collect and remit them directly.
all STRs will be subject to Oneida County's 5% hotel and motel occupancy tax, in addition to the existing 8.75% sales tax rate.
Full Breakdown
Under Oneida County's short-term rental law, all STRs are subject to the county's 5% hotel and motel occupancy tax, in addition to the existing 8.75% sales tax rate (4% New York State plus 4.75% Oneida County). Online booking platforms such as Airbnb are responsible for collecting and remitting the occupancy tax on behalf of hosts; if a platform fails to remit, the host must collect from patrons and remit directly to the county. Hosts who book independently, outside a platform, bear full responsibility for collecting and paying the tax. County registration itself is currently free of charge.
Violations & Fines
Failure to collect or remit occupancy tax exposes the host to liability to Oneida County for the unpaid tax; unregistered hosts are barred from listing until compliant.
Frequently Asked Questions
How much tax applies to an Utica Airbnb stay?
Does Airbnb collect the bed tax for me?
Sources & Official References
Other rules in Utica
How Utica compares: Cities with the Highest Short-Term Rental Taxes·New York rules heatmap·Compare Utica to another location·View the New York short-term rentals overview
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