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County plans to keep local short‑term rental occupancy tax processes while adopting software to detect noncompliant listings
Summary
Finance director outlined state changes requiring platforms to collect sales tax and options for local occupancy tax collection; county will maintain its registry approach and implement new software to find noncompliant short‑term rental listings.
Chautauqua County’s finance director briefed the Audit & Control Committee on Dec. 11 about recent state legislation that requires third‑party short‑term rental platforms to collect sales tax and provides counties with options for how local occupancy taxes are collected.
Katie Crowe told the committee the state now requires platforms such as Airbnb and VRBO to collect sales tax remitted to the state and creates two main paths for local occupancy tax: opt into the state’s registry/collection…
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