Bed Tax

Attention Property Owners and Lodging Facilities in Genesee County:

LOCAL LAW: Pursuant to Local Law #8 of 2021, any facility providing lodging on an overnight basis for more than 14 days during any calendar year is required to register with the Genesee County Treasurer and collect bed tax (occupancy tax) as outlined in the local law. 

NYS LAW and REGULATING SHORT-TERM RENTALS: Real Property Law 447-A to 447-G (go to https://www.nysenate.gov/legislation/laws/RPP/A12-D) and New Senate Bill S820 Regulates Short-Term Rentals - Genesee County has decided to Opt-Out at this time pursuant to Local Law #3 of 2026. Short-term rentals must continue to comply with existing provisions within Genesee County's Local Law.

REGISTRATION: Every operator who is required to collect bed tax must register with the Genesee County Treasurer's Office by filing an application for a Certificate of Authority. 

CERTIFICATE OF AUTHORITY: The Certificate of Authority issued by the Genesee County Treasurer empowers the operator to collect bed tax. The Certificate must be prominently displayed in a manner such that is clearly visible to all occupants. The Certificate is non-transferable and shall be surrendered to the Genesee County Treasurer's Office immediately upon cessation of business or transfer of ownership.

Certificate of Authority Application

ADMINSTRATION AND COLLECTION: The bed tax rate is 3%. The bed tax shall be charged separately from the rent on any record, bill, or statement issued by the operator. 

Third-Party Platform Collections: Airbnb will begin collecting the bed tax on rentals through their platform and remit it directly to the Treasurer’s Office on a quarterly basis.

Your Responsibilities: If you rent your property through another third-party booking platform (VRBO, Hopper, booking.com, etc.), ensure they are collecting the tax on your behalf. If not, you are responsible for collecting the tax directly yourself.

RETURNS: You must file a quarterly return with the Treasurer’s Office and remit any payment for bed tax accordingly. We have updated the form to easily indicate the amount of tax a third-party booking platform has collected on your behalf.  Even if a third-party booking platform collects 100% of the bed tax, filling a quarterly return is mandatory. We have paper forms that can be downloaded and mailed, emailed or drop off to our office or an online form with a credit card payment option. 

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Online Form for Quarterly Return

                                                                                                    

LATE RETURNS: The penalty for filing a late return is five percent (5%) of the tax due amount for each month or portion thereof until payment is received not to exceed 25%. In addition, interest of one percent (1%) will be added.

RECORDS TO BE KEPT / AUDIT: Every operator shall keep records of every occupancy and of all rent paid, charged or due thereon and of the tax payable for a minimal period of three years. Such records shall be available for inspection and examination at any time upon demand by the Genesee County Treasurer or duly authorized agent. 

Other Resources:

Bed Tax Law(PDF, 1MB)

Application for Certificate of Authority(PDF, 180KB)

Bed Tax Quarterly Return(PDF, 459KB)

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