Warren County 2022 Occupancy Tax From Lodgers and Short-Term Rentals Due By Friday, January 20, 2023

The Warren County 4% Occupancy Tax is due by Friday, January 20, 2023. This tax was collected by hotels, motels, bed-and-breakfasts, and short-term rentals in 2022; short-term rentals are defined as rentals for 30 days or shorter in duration. It is estimated that there are about 950 short-term rentals in Warren County.

This 4% occupancy tax for Warren County is used for tourism promotion – this tax is charged to the guest as part of their booking with the establishment.  Those who own and operate short term rentals in Warren County are required to register with the county, and the owners of the properties are responsible to pay the occupancy tax when the property is rented through AirBnb or VRBO.  

Short term rentals were added to the list of “Bed Tax” properties in 2018… The intention had been for major internet providers with services at those properties to collect and remit the tax to the county, but those companies did not respond to the request. This “Bed Tax” policy was then modified – in September of 2020 – to collect the tax directly from the property owners.

The property owners are required to register with the Treasurer’s Office, and must calculate, collect, and remit the tax per guest stay to the Warren County Treasurer. Penalties of up to 5% plus interest can be imposed for late payment or non-payment under the Warren County Occupancy Tax Law. For more information, visit Warrencountyny.gov or call Treasurer Mike Swan at (518) 761-6379.