County staff preview rental‑registry software and state short‑term rental law changes; opt‑in decision still pending

The Chautauqua County Administrative Services Committee on Sept. 15 received an informational briefing on new state short‑term rental requirements and the county’s planned rental‑registry software.

Kitty Crow, Director of Finance, told the committee the state passed legislation earlier this year that changes how sales and occupancy taxes apply to short‑term rentals and that part of the county’s response will be implementing a registry and a software portal. Crow said the county recently entered into a contract with a provider and expects implementation to begin in October, with deployment during the fourth quarter of the year.

Crow described features of the portal: online registration, online payment, automated email reminders about returns, and the ability to identify listings on platforms such as VRBO and Expedia by address and advertised daily rate so the county can detect unregistered hosts. She said the portal will aid compliance and administration and should reduce manual paper processing. “The software will allow us to, for people to register online, pay online, we can communicate or remind them that their tax return isn't in via e mail correspondence through the website,” Crow said.

Crow said the state’s legislation requires platforms to collect and remit sales and occupancy taxes and that the county has begun to receive payments from Expedia Group (which operates VRBO). She noted a prior voluntary collection agreement with Airbnb, which led to increased occupancy‑tax collections but did not provide itemized host lists; the new state law attempts to address reporting and privacy concerns.

Crow said counties have an option to opt out of the state’s occupancy‑tax provisions by a June deadline (the county would otherwise opt in by default). She said that if Chautauqua County opts out, it may later opt in, but if the county opts in it cannot later opt out. Crow said staff will prepare a white paper comparing the pros and cons of opting in or out and will provide more detailed recommendations to the committee in the coming months, in time for budget discussions.

Committee members asked whether the registry will require additional staff; Crow said the portal should reduce administrative time because it replaces manual paper processing and enables online payments and reminders. Crow also described the county’s existing enforcement process for delinquent returns, which can escalate from notice to an estimated assessment and, ultimately, a lien on the property if unpaid. Crow said those enforcement remedies remain available under the county’s local law.