Airbnbによる宿泊税回収・納付代行（米ニューヨーク州）

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.

Chautauqua County

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

• Occupancy Tax: 5% of the listing price including any cleaning fees, for reservations 29 nights and shorter. For detailed information, visit the Chautauqua County Occupancy Tax website.

Chemung County

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

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

Chenango County

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

• Occupancy Tax: 4% of the listing price including any cleaning fees, for reservations 90 nights and shorter. For detailed information, visit the Chenango County Occupancy Tax 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:

• Room Occupancy Tax: 5% of the listing price including any cleaning fees, for reservations 29 nights and shorter. For detailed information, please visit the Cortland County Office of Budget and Finance website.

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.

Erie County

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

• Hotel Occupancy Tax: 3% of the listing price including any cleaning fees, for reservations 29 nights and shorter. For detailed information, visit the Erie County Hotel Tax Division 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: 5% 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.

Genesee County

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

• Hotel and Motel Occupancy Tax: 3% of the listing price including any cleaning fees, for reservations 30 nights and shorter. For detailed information, please visit the Genesee 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.

Newburgh

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

Hotel Room Occupancy Tax: 5% of the listing price including any cleaning fees, for reservations 89 nights and shorter. For detailed information, please visit the City of Newburgh 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: 7% 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: 5% 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 29 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.

Tioga County

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

• Transient Occupancy Tax: 4% of the listing price including any cleaning fees, for reservations 14 nights and shorter. For detailed information, visit the Tioga County Tax Information 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: 5% of the listing price including any cleaning fee for reservations 29 nights and shorter. For detailed information, please visit Tompkins County's website.

Ulster County

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

• Hotel & Motel Occupancy Tax: 4% of the listing price including any cleaning fees, for reservations 90 nights and shorter. For detailed information, visit the Ulster County Tax Information website.

Washington County

Guests who book Airbnb listings that are located in Washington County, NY will pay the following tax 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, visit the Washington County Treasury Department 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.

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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.