Short-Term Rental Owners Must Collect Bed Tax
As of September 1, 2020, owners of properties that are used for short-term rental in Warren County are required to collect the county’s 4 percent occupancy tax. Short-term rentals are defined as a rental of 30 days or shorter in duration.
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. Returns are required to be filed Annually, Quarterly, or Monthly, depending on the filing cycle you select when you register.
Penalties of up to 5 percent, plus interest, can be imposed for late or non-payment under the Warren County Occupancy Tax Law.
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.
NOTE: AirBnB and other rental services providers MAY not collect the Warren County Occupancy Tax on behalf of the property owner. Please confirm with your provider as the tax is ultimately the responsibility of the property owner.
Information and registration forms can be found here