Do You Host Short-Term Rentals?
If so, you may be required to register and pay Hotel Occupancy Tax with the town and/or county in which your short-term rental is located.
While Airbnb, VRBO, and other platforms may collect and remit Occupancy taxes on behalf of Hosts, the Hosts are ultimately responsible for confirming all taxes are collected and remitted per town and county regulations. In addition, the Host may be required to register their short-term rental business in the state the rental is located.
For example, according to Dutchessny.gov and Airbnb, Airbnb is responsible for collecting and remitting Occupancy taxes on behalf of Dutchess County Hosts starting 3/1/2017. According to VRBO, they do NOT collect and remit Occupancy taxes in any county other than Sullivan County. The Host, therefore, is responsible for knowing the Occupancy Tax regulations in the town and county their short-term rental is located.
Below you will find a few links regarding Occupancy tax collection and remittance with Airbnb, VRBO, Dutchess County and New York City. Again, it is the Host’s responsibility to know the town and county regulations, and collect and remit any required Occupancy taxes where the short-term rental is located.
https://www.dutchessny.gov/Departments/Finance/Hotel-Occupancy-Tax.htm
https://help.vrbo.com/articles/What-is-lodging-tax
https://help.vrbo.com/articles/What-Stay-Taxes-Lodging-Taxes-does-HomeAway-collect-and-remit
https://www1.nyc.gov/site/finance/taxes/business-hotel-room-occupancy-tax.page