The Warren County occupancy tax is a 4% charge on the nightly rate for any room rented to a guest for 30 days or fewer anywhere in the county. It applies to hotels, motels, bed and breakfasts, cabins, vacation homes, and short-term rentals booked through platforms like Airbnb and VRBO.1Warren County, NY. Short Term Rentals/Occupancy Tax If you rent property to overnight guests for money, you are the “operator” and the tax obligation is yours.
Register Before You Rent
Every operator has to register with the Warren County Treasurer’s Office and obtain a Certificate of Authority before collecting the tax. Registering your property with the town it sits in does not cover this. County registration is a separate step, and the Treasurer’s Office has been actively finding properties that skipped it. As of mid-2024, the county estimated about 200 short-term rentals were still operating unregistered.2Warren County, NY. Warren County Short-Term Rentals Registration
One thing to understand up front: if you fail to collect the 4% from a guest, you still owe it. The operator is liable for the tax whether or not it was actually charged.
What the 4% Applies To
The tax is calculated on the per-night rental charge for the room or property, and it covers the full agreed period even if the guest leaves early. Meals billed separately from the room are not included.
Add-on charges are where the math gets messy. Under New York State guidance, separately listed fees for cleaning, pets, extra guests, parking, and service charges can be taxable as part of the occupancy charge or as standalone services depending on how they are structured.3New York State Department of Taxation and Finance. Hotel and Short-Term Rental Unit Occupancy A mandatory cleaning fee bundled into the guest’s total for the stay is likely part of taxable rent. If you charge these fees separately, check the state guidance or call the Treasurer’s Office to confirm what to include.
Do Not Assume Your Booking Platform Handles It
This is where owners get burned. As of April 2025, VRBO calculates, collects, and remits both New York State sales tax and the Warren County occupancy tax through its platform. Airbnb collects only the state-level short-term rental sales tax and does not collect the Warren County occupancy tax.4Warren County, NY. Treasurer Norton Reminds Short-Term Rental Owners to Ensure Sales Tax Is Being Collected More than 100 other booking platforms may not collect either tax.
The county’s position is that owners are responsible for verifying that both taxes are being accurately collected and remitted, no matter which platform they use. If the platform fails to collect, you still owe the tax plus penalties and interest.
Exempt Stays
Some guests do not owe the tax:
- Permanent residents who occupy a room for at least 90 consecutive days. Once they cross that threshold, they are no longer transient. Keep records of arrival and departure dates to support the exemption.
- The United States government and New York State agencies.
- Recognized 501(c)(3) nonprofit organizations, when the stay is for official organizational purposes. The guest has to present a completed New York State Form ST-119.1, the Exempt Organization Exempt Purchase Certificate. Keep a copy on file.5New York State Department of Taxation and Finance. Sales Tax Exempt Organizations
Without the supporting documentation, the stay is taxable and the 4% is on you.
Filing and Paying
Warren County uses a quarterly filing schedule. Each return is due 20 days after the end of the reporting period and covers the three-month window that just closed.6Warren County, NY. Warren County Occupancy Tax Return The Occupancy Tax Return asks for total rooms available, rooms actually occupied, gross rent collected, and exempt rent. Subtract the exempt amount from gross rent, apply 4%, and that is what you owe.
Returns and payments go to the Warren County Treasurer’s Office in Lake George, by mail or in person. Pay by check or money order payable to the Warren County Treasurer. For questions about the return or payment methods, call (518) 761-6375. Keep copies of everything you submit.
File even if you had zero occupancy. A skipped filing for a quiet quarter is treated the same as a late filing.
Records to Keep
Every transaction should be logged with the guest’s dates of stay, nightly rate, total payment, and tax collected. For exempt stays, keep the supporting documentation: a record of consecutive days for a 90-day resident, or a copy of Form ST-119.1 for a nonprofit. Assume the Treasurer’s Office may compare your reported occupancy figures against state sales tax filings for the same lodging revenue, so the numbers need to line up.
Penalties for Late Filing or Non-Registration
Filing late or failing to pay triggers a 5% penalty on the tax owed. Interest accrues at 1% per month, starting one month after the end of the reporting period.7Warren County, NY. Warren County Occupancy Tax Registration Form Let several quarters slide and those charges compound.
Operators who never registered face worse. The county has warned of $1,000 non-compliance fines for unregistered short-term rentals, on top of retroactive penalties and interest on all prior rentals that should have been taxed.4Warren County, NY. Treasurer Norton Reminds Short-Term Rental Owners to Ensure Sales Tax Is Being Collected Individual towns within Warren County may add their own fines for violating local short-term rental ordinances, running from $200 to $1,500 depending on the municipality and the number of offenses.
Where the Money Goes
The occupancy tax is earmarked for tourism promotion in Warren County and its municipalities, funding tourist activities, conventions, trade shows, and special events meant to draw more visitors.8Warren County, NY. Occupancy Tax Event Funding Rules, Guidelines, Sample Contract In a county built around Lake George and the Adirondacks, the tax is the loop that connects lodging revenue back to the marketing that fills the rooms.