County Treasurer

Bed Tax

Pursuant to Local Law #6 of 2021 any facility providing lodging on an overnight basis for greater than 14 days during any calendar year is required to register with the Genesee County Treasurer and collect bed tax as outlined in the local law.  Please refer to the links below for a copy of the local law, the application for a certificate of authority, and the quarterly return form.

Effective May 1, 2024, Airbnb will be collecting the bed tax on rentals through their platform and remit the tax directly to the Treasurer’s Office on a quarterly basis.  If you rent your property through Airbnb please ensure that Airbnb is collecting the tax on your behalf, if not you are responsible for collecting the tax directly yourself until you are able to contact Airbnb to have them collect the tax on your behalf.  On all future quarterly return forms please be sure to separately indicate the amount of tax, if any, that Airbnb has collected on your behalf.  Even if Airbnb collects 100% of the bed tax for your property you are still responsible for filing a quarterly return with our office to indicate the amount that Airbnb has collected.

Bed Tax Law
Application for Certificate of Authority
Bed Tax Quarterly Return