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Committee authorizes public hearing and adopts local law to add short‑term rentals to hotel occupancy tax
Summary
Tompkins County legislators authorized a public hearing and unanimously adopted a local law (Local Law C of 2025) that amends the county’s hotel occupancy tax to incorporate short‑term rentals and a two‑year short‑term rental registration requirement.
Tompkins County’s Housing and Economic Development Committee voted unanimously on July 16 to authorize a public hearing on proposed Local Law C of 2025 and then moved to adopt that same local law, which modifies the county hotel occupancy tax law to capture short‑term rentals and clarifies registration and penalty provisions.
Why it matters: The amendment explicitly defines short‑term rentals as taxable lodging under the county’s 5% room occupancy tax and creates a registration requirement for short‑term rental operators. County staff said the change implements state statutory changes enacted in 2024–2025 that established a framework for taxing and registering short‑term rentals.
What the law does: County staff summarized three principal changes: -…
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