Short-term rentals in Buffalo, explained properly.

City Code § 380-2 defines an owner-occupied short-term rental as the rental of a dwelling unit for between one and 30 days, with the owner a resident of the property. The City's Short-Term Rental Dwelling Code and Application page says that in Buffalo a short-term rental is any rental period of less than 6 months. Ask Permit and Inspection Services which applies to stays between 31 days and 6 months.

Owners whose short-term rental is owner-occupied pay a first-time certificate fee of $400 and $200 each year after; owners whose property is not owner-occupied pay $650 the first time and $400 each year after. If code violations are found at an inspection, each additional inspection until they are fixed costs $150 (second), $300 (third) and $600 (each one after) (City Code § 380-13). The special use permit for a non-owner-occupied rental is a separate application.

The online City Code says a certificate expires one year after it is issued and the owner must apply again within 60 days before it expires (§ 380-8). The amendment approved April 1, 2025 would make every certificate expire on December 31, with a renewal invoice sent 30 days before and renewal on payment and inspection. The City's page says licenses must be renewed every year.

For short-term rentals in a local historic district, owner-occupied or not, written findings must be made on five factors before the use is approved: the use complements the area, it does not burden the property, community or district, the applicant follows local preservation guidelines, the unit is outside a single-family neighborhood (UDO § 1.2.2), and convenient lodging such as hotels is nearby (City Code § 380-7(B)). The online code gives this review to the Common Council; the April 1, 2025 amendment gives it to the Planning Board.

A transfer of ownership ends all short-term rental operation at the property until the new owner obtains a new license. Where the property has a special use permit, the new owner needs no further action on that permit if the use continues within the year of the transfer (City Code § 380-14). The City's page says a new owner must start the application over and get a license before operating.

City Code § 380-11(B)(5) says an owner who does not live in Erie or Niagara County must designate an agent who lives or has a principal place of business in Erie County. The amendment approved April 1, 2025 requires applicants for a non-owner-occupied certificate to show residency in the City of Buffalo or designate an agent or managing company meeting the residency or place-of-business rules in City Charter § 265-2, and requires a non-owner applicant who does not own the property to provide the owner's written permission.

To get and keep the certificate, carbon monoxide and smoke detectors must be installed under the New York State Uniform Fire Prevention and Building Code; only approved areas may be used for occupancy (no basements, attics, sunporches or garages); exit diagrams must be posted inside each bedroom door; owner and property manager emergency numbers must be active, posted on the premises and filed with the Department of Permit and Inspection Services; the owner must provide working fire extinguishers and a snow shovel for emergencies; and the license must be posted in a conspicuous place inside the rental (City Code § 380-9).

Occupancy is limited under Table 404.5 of the 2020 Property Maintenance Code of New York State (City Code § 380-7(A)(9)); the April 1, 2025 amendment keeps this and removes the earlier limit of two adults and one child per room for non-owner-occupied rentals.

A short-term rental may not be used for public assembly; party houses are not permitted (City Code § 380-9(E)). The property must also comply with the City's noise ordinance (§ 380-9(L)).

City Code § 380-9(J) says non-owner-occupied short-term rentals must keep a two-night minimum stay. The amendment approved by the Common Council on April 1, 2025 deletes that condition. Confirm with Permit and Inspection Services which text it applies.

Operating a short-term rental without the required certificate or license is a Class J fine of $500 per violation; exceeding the unit's capacity is a Class CC fine of $500 per violation; violating a license condition is a Class J fine of $500 per violation. The annual fee doubles 30 days after the due date once a second invoice is mailed, and 60 days after the due date a summons is issued with a $500 fine on top of unpaid fees. Violations can also lead to revocation of the license (City Code § 380-19).

The City's page directs questions to the Department of Permit and Inspection Services by phone at 716-851-4077 or by email at [email protected]; zoning checks and permits are handled, and license applications filed with the Office of Licenses, in Room 301 of City Hall, 65 Niagara Square.

The City of Buffalo Hotel or Motel Occupancy Tax Law (Local Law No. 3-2025, in force September 1, 2025, adopted under New York Tax Law § 1202-kk) taxes every occupancy of a room in the City at 3% of the per diem rental rate, and its definition of a hotel or motel includes short-term rentals. The tax is stated separately on the bill and paid to the operator or booking service, which is liable for collecting it and paying it to the City. Returns cover the periods ending February 28, May 31, August 31 and November 30 and are due within 20 days after each period. Permanent residents are not taxed (Charter §§ 10-42 to 10-49). Erie County's occupancy tax and New York sales tax are charged separately; no official source read says how they combine on a booking.

The Erie County Comptroller says every short-term rental operator must file a Certificate of Registration within three days after opening, receives a Certificate of Authority to collect the Erie County Hotel Occupancy Tax (Erie County Local Law No. 01-2024), and must renew short-term rental registrations (the page says "biannually"). The rate is 3% of the rent for a short-term rental (or a hotel with 30 or fewer rooms) for stays of fewer than 30 consecutive days. Short-term rentals file quarterly returns online through the Comptroller's portal, even for quarters with no bookings; returns are due March 20, June 20, September 20 and December 20.

New York's Real Property Law article 12-D (sections 447-a to 447-g) covers short-term rental units: an entire dwelling unit or any room or space in a dwelling rented to guests for fewer than 30 consecutive days for tourist or transient use. It does not cover New York City. Every county that is a covered jurisdiction must set up a registration system (counties may share one), unless the county adopted a local law opting out by the later of December 31, 2025 or nine months after the section took effect. Places that already had their own short-term rental registration system when the article took effect, and places that ban short-term rentals, are not covered jurisdictions. In a covered area, a host must register the unit with the county; registration lasts two years, a tenant who is not the permanent occupant or lacks the owner's written permission cannot register, and the registration number must appear on every listing. The unit must not be a single room occupancy, must have a posted evacuation diagram, a posted list of police, fire and poison control numbers and a working fire extinguisher, must be insured for at least $300,000 for third-party property damage and bodily injury (a booking service's insurance can count), and must not be a rent-regulated unit. Booking services may not collect a fee for a unit whose county registration they have not verified. The host requirements and the booking-service check do not apply until the county has set up its registry. Counties warn hosts for the first two violations, may fine up to $200 for a third and up to $500 a day for each later violation, with a seven-day cure period. Any county, city, town or village may pass a local law prohibiting or further limiting short-term rentals. Check your county's website for its registry.

The New York State Department of Taxation and Finance says that, effective March 1, 2025, New York State and local sales tax applies to sales of short-term rental unit occupancy in the state when the rental rate is more than $2.00 per unit per day. A guest pays the tax until becoming a permanent resident by staying in the unit for 90 consecutive days. A $1.50 per unit per day fee applies only in New York City. Counties, cities, towns and villages may charge their own additional occupancy tax, which they administer themselves; those are listed on each city page.

Publication 718 of the New York State Department of Taxation and Finance (rates effective March 1, 2025) lists the state rate as 4% and the combined state and county rate for each county and for cities with their own rate. Erie County is listed at 8 3/4% with no separate city rate. The Department's online Sales Tax Jurisdiction and Rate Lookup gives the rate for a specific address. Local hotel or occupancy taxes are separate and are listed on each city page.

A booking service (a platform that provides the place where the sale happens and collects the rent) that facilitates a short-term rental stay in New York must register with the Tax Department as a sales tax vendor and collect New York State and local sales tax on every stay it facilitates. It must give its hosts Form ST-155, Booking Service Certificate of Collection, within 90 days, or have a publicly available agreement saying it will collect the tax. A host whose stays are all facilitated by a booking service, and who has that certificate or agreement, does not collect the sales tax on those stays.

A host (operator) of a short-term rental unit in New York must register with the Tax Department as a sales tax vendor and collect New York State and local sales tax on stays, unless the host rents out their own property for 3 days or less in a calendar year without a booking service, or a booking service handles all of the host's sales. Registration is done through New York Business Express.