Occupancy Tax

Effective March 2026 please note that all short-term rental operators must register each property online through our new reporting and compliance platform. See Registration section below.  This is necessary even if you have registered in the past directly with the County. Utilizing platforms like Airbnb or VRBO do not exempt you from this registration and quarterly return filing.

Livingston County Guest Room Occupancy Tax Law

This local law imposes a 3% tax upon the rent for occupancy of a room or rooms in a hotel, motel, tourist home, cottage, condominium, bed and breakfast, and short term or vacation rental in Livingston County.  

Exceptions are permanent residents for the period of occupancy in excess of 14 days or exempt organizations as written in the local law.

Link to Local Law

Registration

Every operator of these facilities shall file an application for a certificate of authority even if you are using a Rental Agency such as Airbnb.

Link to Application

Certificate of Authority

Upon receipt of the application, Livingston County shall issue a certificate of authority to the facility empowering the operator to collect the tax from the occupant.  This certificate shall be displayed in such a manner that it may be seen by all occupants and persons seeking occupancy.  Certificates are NOT transferable and must be surrendered to the Treasurer upon the cessation, sale or transfer of the facility.

Quarterly Return 

Every operator shall file a return every quarter, even though there may be no tax owing for that quarter.  Returns are due within 30 days from the end of the quarterly period. Every operator should file the quarterly return online using the login that is created upon registration. Mailed paper copies of the quarterly returns will no longer be accepted.

Should you require additional assistance registering your property, please email us at:  Info+STR@VisitLivCo.com.

Remittance of the 3% Occupancy Tax

Submit payment along with the quarterly return online. If you elect to submit payment via check rather than paying online, you may do so by mailing a check to the Livingston County Treasurer: 6 Court St, Room 203, Geneseo, NY  14454.  Delinquent payments must include a 5% penalty per month, not to exceed 25% of tax due, plus 1% interest per month per Section 502 of the local law.  The delinquency period starts 30 days after the end of the reporting period.

Reporting Periods and Due Dates