Owners of properties that are used for short-term rental in Warren County will be required to collect the county’s 4 percent occupancy tax beginning on September 1, 2020.
The Warren County Treasurer’s Office will begin accepting occupancy tax payments directly from property owners on this date, so owners will be required to register with the Treasurer’s Office and calculate, collect and remit the tax per guest stay for rentals going forward.
Warren County Treasurer Michael Swan reported that occupancy tax is required for any short term rental reservations made after September 1 for stays that occur after September 1. Any reservations made before that date will not be subject to the collection requirement. Property owners are being directed to forward their occupancy tax payments to the Treasurer’s Office quarterly. More details on how to remit collections are available at the link below. Penalties of up to 5 percent, plus interest, can be imposed for non-payment under the Warren County Occupancy Tax Law.
Short-term rentals are defined as a rental of 30 days or shorter in duration. The deadline for property owners to register with the Warren County Treasurer’s Office is December 31, and there is no registration fee.
The owners are responsible for taxes collected on and after September 1, regardless of when they complete the registration.
This process is independent of any rental property registration process that has occurred in some towns in Warren County. If you own a property and registered with the town where your property is located, you are still obligated to contact the Treasurer’s Office to register for occupancy tax collection.
Information and registration forms can be found here
Property owners can also contact Treasurer Swan’s office at 518-761-6379 or email SwanM@WarrenCountyNY.gov to register.