Navigating Occupancy Tax Requirements for Vacation Rental Owners in Ulster County Hudson Valley
Ulster County's 4% occupancy tax, New York State sales tax on short-term rentals, who collects, and what you still register and file as an owner.
Justin Feldstein
Founder, Haus Vacation Rentals · Licensed NYS Real Estate Broker
If you rent a home in Ulster County for short stays, two lodging taxes apply on top of any town permit: the county's occupancy tax and New York State sales tax on the charge for occupancy. Airbnb and Vrbo collect much of it, but not all, and you still have paperwork of your own. This guide is based on the county's and the state's own pages as of October 22, 2026. It is general information, not tax or legal advice, and rates and rules change, so confirm the details with the county and with your CPA.
The county occupancy tax
Ulster County charges a 4% room occupancy tax on hotels, motels and short-term rentals. It is billed to the guest as a separate charge from the nightly rent. The current rate is on the Ulster County Department of Finance occupancy tax page, which is the place to check it again before you rely on it.
The county treats a guest who stays 90 consecutive days or more as a permanent resident, and that stay is exempt. For ordinary vacation stays the tax applies.
Register with the county
Operators of short-term rentals must register with the Department of Finance no later than three days after they start renting. Registration is free, according to the county. You complete the county's New Operator Registration Form and send it by mail or email to [email protected]. After the county verifies it, you receive a Certificate of Authority, which must be displayed where guests can see it. The county registration page has the form and current instructions.
File a return every quarter
The county requires a return for each quarter, even if you owe nothing or a booking platform remitted all of the tax. The quarters and due dates:
- December through February: due March 20.
- March through May: due June 20.
- June through August: due September 20.
- September through November: due December 20.
Late payments carry a 5% monthly penalty plus 1% monthly interest, according to the county. Questions go to the Department of Finance at (845) 340-4052.
What Airbnb and Vrbo do, and what they do not
The county says Airbnb and Vrbo collect and remit the occupancy tax for bookings they facilitate. You still register and still file the quarterly return. You are responsible for tax on any booking made outside a platform, such as a repeat guest who books with you directly. If you take direct bookings, keep a separate record of them for the return.
New York State sales tax
Since March 1, 2025, New York State and local sales tax applies to the charge for occupancy of a short-term rental when the rate is more than $2.00 per day, according to the Tax Department's page on short-term rental occupancy. Booking services such as Airbnb must register and collect it on the stays they facilitate. An operator is not responsible for collecting on those stays if the booking service has given the operator Form ST-155 or publishes an agreement saying it will collect. Keep that form or a record of the agreement.
You may need to collect and remit yourself if some of your bookings do not go through a booking service. The state also exempts an owner who rents their own property for three days or fewer in a calendar year without a booking service. The Tax Department explains the rules in Tax Bulletin TB-ST-331. It also notes that local bed taxes, such as the Ulster County tax above, are separate, not administered by the state and not subject to sales tax.
Registries and town rules
New York adopted a short-term rental registry law in 2024 and changed it in February 2025 (S820, Chapter 99 of the Laws of 2025). The amendment moved registries to the county level, and counties may opt out. We have not confirmed how Ulster County applies it to individual hosts, so ask the Department of Finance whether anything beyond the occupancy tax registration applies to you. Your town may also require a permit and inspection. See our guide to Ulster County rules by town and our regulations overview.
Income tax is a separate matter
Occupancy and sales taxes are collected from guests and passed on. Rental income is reported on your own return. The IRS describes the basics in Topic No. 414, and a CPA can tell you how rules for homes you also use personally apply to you.
How this fits with Haus
When we work out your commission, guest-paid taxes are not counted as rent the home collects. Our fees page has the definition and a worked example. We walk owners through county registration and quarterly filing, and you stay responsible as the operator. For the full picture of what a rental costs, see the return on investment guide.
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