Lewis County adopts local law to opt into state short-term rental rules

The Lewis County Board of Legislators on Dec. 2 adopted Local Law No. 8‑2025 to revise county rules on occupancy taxes and short‑term rentals and to opt into the state’s collection framework.

The board opened a public hearing on the proposed replacement of Local Law No. 6‑2019 but heard no members of the public. During discussion, Legislator Leyendecker said he opposed the opt‑in because it “seems to me like we're giving a lot of power to the county treasurer that should be a lawyer.” An unidentified staff member responded that the updated local law provides clearer definitions of short‑term rentals and that the county’s prior law already authorized the treasurer to collect the tax and consult the county attorney when court involvement is required. The staff member also said that under the opt‑in “the platforms will have to remit [taxes] directly to us,” which staff said should improve collection.

The board took a roll‑call vote on Resolution No. 276 adopting Local Law No. 8‑2025. The clerk recorded nine 'Yes' votes and one 'No' (Leyendecker); the resolution was adopted. Chair closed the hearing after confirming no public comments had been offered.

Why it matters: The change standardizes definitions and collection responsibilities for short‑term rentals and shifts some administrative collection duties to state‑mandated platform remittance where platforms participate. County staff said the revision is intended to improve compliance and simplify administration.

What happens next: The local law takes effect according to the dates and procedures specified in the county adoption process (not specified in the transcript).