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    Occupancy tax collection and remittance by Airbnb in New York

    Allegany County

    Guests who book Airbnb listings that are located in Allegany County, NY will pay the following tax as part of their reservation:

    • Hotel or Motel Room Occupancy Tax: 4% of the listing price including any cleaning fees, for reservations 29 nights or shorter. For detailed information, please visit the Allegany County website.

    Broome County

    Guests who book Airbnb listings that are located in Broome County, NY will pay the following tax as part of their reservation:

    • Hotel or Motel Room Occupancy Tax: 5% of the listing price including any cleaning fees, up to a maximum of 29 nights. For detailed information, please visit the Broome County Occupancy Tax website.

    Cattaraugus County

    Guests who book Airbnb listings that are located in Cattaraugus County, NY will pay the following tax as part of their reservation:

    • Hotel and Motel Tax: 5% of the listing price including any cleaning fees, for reservations 59 nights and shorter. For detailed information, please visit the Cattaraugus County Treasurer's Office website.

    Cayuga County

    Guests who book Airbnb listings that are located in Cayuga County, NY will pay the following taxes as part of their reservation:

    • Hotel/Motel Room Tax: 5% of the listing price including any cleaning fees, for reservations 29 nights and shorter. For detailed information, please visit the Cayuga County Treasurer’s Office website.

    Clinton County

    Guests who book Airbnb listings that are located in Clinton County, NY will pay the following tax as part of their reservation:

    • Room Occupancy Tax: 3% of the listing price including any cleaning fees, for reservations up to 89 nights. For detailed information, please visit the Clinton County Treasurer’s Office website.

    Cortland County

    Guests who book Airbnb listings that are located in Cortland County, NY will pay the following tax as part of their reservation:

    Delaware County

    Guests who book Airbnb listings that are located in Delaware County, NY will pay the following taxes as part of their reservation:

    • Delaware County Hotel Occupancy Tax: 2% of the listing price including any cleaning fee for reservations 31 nights and shorter. For detailed information, please visit the Delaware County Treasurer’s Office website.

    Dutchess County

    Guests who book Airbnb listings that are located in Dutchess County, NY will pay the following taxes as part of their reservation:

    • Dutchess County Hotel Room Occupancy Tax: 4% of the listing price including any cleaning fee for reservations 59 nights and shorter. For detailed information, please visit the Dutchess County Finance Office website.

    Essex County

    Guests who book Airbnb listings that are located in Essex County, NY will pay the following taxes as part of their reservation:

    • Essex County Room Occupancy Tax: 3% of the listing price including any cleaning fee for reservations 29 nights and shorter. For detailed information, please visit the Essex County Treasurer’s Office website.

    Franklin County

    Guests who book Airbnb listings that are located in Franklin County, NY will pay the following taxes as part of their reservation:

    • Franklin County Room Occupancy Tax: 5% of the listing price including any cleaning fee for reservations 29 nights and shorter. For detailed information, please visit the Franklin County Treasurer’s Office website.

    Fulton County

    Guests who book Airbnb listings that are located in Fulton County, NY will pay the following taxes as part of their reservation:

    • Occupancy Tax: 4% of the listing price including any cleaning fees, for reservations 29 nights and shorter. For detailed information, please visit the Fulton County Treasurer’s Office website.

    Livingston County

    Guests who book Airbnb listings that are located in Livingston County, NY will pay the following taxes as part of their reservation:

    • Livingston County Guest Room Occupancy Tax: 3% of the listing price including any cleaning fees, for reservations 14 nights and shorter. For detailed information, please visit the Livingston County Treasurer’s website.

    Monroe County

    Guests who book Airbnb listings that are located in Monroe County, NY will pay the following taxes as part of their reservation:

    • Hotel Room Occupancy Tax: 6% of the listing price including any cleaning fees, for reservations 29 nights and shorter. For detailed information, please visit the Monroe County Finance Department’s website.

    Montgomery County

    Guests who book Airbnb listings that are located in Montgomery County, NY will pay the following tax as part of their reservation:

    • Hotel or Motel Occupancy Tax: 4% of the listing price including any cleaning fees, for reservations 29 nights and shorter. For detailed information, please visit the Montgomery County website.

    Onondaga County

    Guests who book Airbnb listings that are located in Onondaga County, NY will pay the following tax as part of their reservation:

    • Onondaga County Hotel Room Occupancy Tax: 5% of the listing price including any cleaning fees, for reservations 29 nights and shorter. For detailed information, please visit the Onondaga County Finance Department’s website.

    Orange County

    Guests who book Airbnb listings that are located in Orange County, NY will pay the following tax as part of their reservation:

    • Hotel and Motel Room Occupancy Tax: 5% of the listing price including any cleaning fees, for reservations 29 nights or shorter. For detailed information, please visit the Orange County Hotel & Motel Occupancy Tax website.

    Orleans County

    Guests who book Airbnb listings that are located in Orleans County, NY will pay the following tax as part of their reservation:

    • Hotel and Motel Room Occupancy Tax: 4% of the listing price including any cleaning fees, for reservations 30 days or shorter. For detailed information, please visit the Orleans County Treasurer's website.

    Otsego County

    Guests who book Airbnb listings that are located in Otsego County, NY will pay the following taxes as part of their reservation:

    • Otsego County Hotel/Motel and Similar Room Occupancy Tax: 4% of the listing price including any cleaning fee for reservations 29 nights and shorter. For detailed information, please visit the Otsego County Treasurer’s website.

    Rensselaer County

    Guests who book Airbnb listings that are located in Rensselaer County, NY will pay the following tax as part of their reservation:

    • Room Occupancy Tax: 3% of the listing price including any cleaning fees, for reservations 13 nights and shorter. For detailed information, please visit the Rensselaer Bureau of Finance website.

    Schenectady County

    Guests who book Airbnb listings that are located in Schenectady County, NY will pay the following tax as part of their reservation:

    • Hotel/Motel Room Occupancy Tax: 4% of the listing price including any cleaning fees, for for reservations 89 nights and shorter. For detailed information, please visit the Schenectady County website.

    Schoharie County

    Guests who book Airbnb listings that are located in Schoharie County, NY will pay the following taxes as part of their reservation:

    • Schoharie County Occupancy Tax: 4% of the listing price including any cleaning fees, for reservations 14 nights and shorter. For detailed information, please visit the Schoharie County Treasurer's website.

    Schuyler County

    Guests who book Airbnb listings that are located in Schuyler County, NY will pay the following taxes as part of their reservation:

    • Schuyler County Hotel or Motel Room Occupancy Tax: 4% of the listing price including any cleaning fees, for reservations 29 nights and shorter. For detailed information, please visit the Schuyler County Treasurer's website.

    Seneca County

    Guests who book Airbnb listings that are located in Seneca County, NY will pay the following taxes as part of their reservation:

    • Seneca County Hotel or Motel Occupancy Tax: 3% of the listing price including any cleaning fee for reservations 28 nights and shorter. For detailed information, please visit the Seneca County Treasurer's website.

    St. Lawrence County

    Guests who book Airbnb listings that are located in St. Lawrence County, NY will pay the following taxes as part of their reservation:

    • St. Lawrence County Hotel or Motel Room Occupancy Tax: 3% of the listing price including any cleaning fee for reservations 29 nights and shorter. For detailed information, please visit the St. Lawrence County Treasurer’s website.

    Steuben County

    Guests who book Airbnb listings that are located in Steuben County, NY will pay the following tax as part of their reservation:

    • Hotel or Motel Room Occupancy Tax: 4% of the listing price including any cleaning fees, for reservations 29 nights and shorter. For detailed information, please visit the Steuben County Occupancy Tax website.

    Sullivan County

    Guests who book Airbnb listings that are located in Sullivan County, NY will pay the following taxes as part of their reservation:

    • Sullivan County Hotel and Motel Room Occupancy Tax: 5% of the listing price including any cleaning fee for reservations 89 nights and shorter. For detailed information, please visit the Sullivan County Treasurer website.

    Tompkins County

    Guests who book Airbnb listings that are located in Tompkins County, NY will pay the following taxes as part of their reservation:

    • Tompkins County Hotel Room Occupancy Tax: 3% of the listing price including any cleaning fee for reservations 29 nights and shorter. For detailed information, please visit Tompkins County's website.

    Westchester County

    Guests who book Airbnb listings that are located in Westchester County, NY will pay the following taxes as part of their reservation:

    • Room Occupancy Tax: 3% of the listing price including any cleaning fees for reservations 88 nights and shorter. For detailed information, please visit the Westchester County Room Occupancy Tax FAQ website.

    Wyoming County

    Guests who book Airbnb listings that are located in Wyoming County, NY will pay the following tax as part of their reservation:

    • Guest Room Occupancy Tax: 3% of the listing price including any cleaning fees, for reservations 30 nights and shorter. For detailed information, please visit the Wyoming County Treasurer’s Office website.

    Find out more about how occupancy tax collection and remittance by Airbnb works.

    Note: Hosts located in these areas are responsible for assessing all other tax obligations, including state and city jurisdictions. Hosts with listings in these areas should also review their agreement with Airbnb under the Terms of Service and familiarize themselves with the Occupancy Tax provisions which allow us to collect and remit taxes on their behalf and explains how the process works. Under those provisions, hosts instruct and authorize Airbnb to collect and remit Occupancy Taxes on their behalf in jurisdictions where Airbnb decides to facilitate such collection. If a host believes applicable laws exempt the host from collecting a tax that Airbnb collects and remits on the host's behalf, the host has agreed that, by accepting the reservation, the host is waiving that exemption. If a host does not want to waive an exemption the host believes exists, the host should not accept the reservation.