Short-term rental tax profile
New Paltz (village), New York
4% occupancy tax (county). State and local sales tax also applies separately as required by New York State law.
Is it allowed here
Within the incorporated Village of New Paltz, STRs under 30 nights are prohibited in residential zones unless special use permit in commercial zones. The Town distinguishes STRs by occupancy duration but does not broadly prohibit.
What counts as a short-term rental here
Stays of 29 consecutive nights or fewer
Long stays
Stays of 30 nights or more (permanent occupancy)
Short-term rental defined as stays of 29 consecutive nights or fewer; permanent defined as 30 nights or more, in both town and village codes
Source High
What the guest is charged
| Tax | Rate | Applies to | Counts as short-term | Confidence | |
|---|---|---|---|---|---|
| Ulster County Hotel/Motel/Short-Term Rental Occupancy TaxUlster County Department of Finance | 4% | Rent per night, cleaning fee not specified | Stays of fewer than 90 consecutive nights are taxable; 90 nights or more are exempt (permanent resident) | High | Source |
Who actually remits it
Whoever runs the guest's card owes the tax. That is the whole rule, and it is why the same booking can be taxed differently on two platforms.
| Platform | Merchant of record | Collects | You charge | You remit |
|---|---|---|---|---|
| Airbnb | Platform | Partially | Nothing, Airbnb collects and remits the 4% county occupancy tax | County occupancy tax return filing even if Airbnb remits |
| Vrbo | Partner | None | 4% county occupancy tax | Nothing |
| Booking.com | Partner | None | 4% county occupancy tax | Nothing |
| Expedia | Partner | None | 4% county occupancy tax | Nothing |
| Partner | None | 4% county occupancy tax | Nothing | |
| Whimstay | Partner | None | 4% county occupancy tax | Nothing |
| Direct | Partner | None | 4% county occupancy tax | Nothing |
On a real booking
$100 a night, 5 nights, $50 cleaning
For a 5-night stay at $100/night, host must charge $20 occupancy tax (4%) plus applicable New York State/local sales tax on rent. Guest pays $500 + taxes.
What you have to hold
-
Town of New Paltz residential rental registration permit
Any residential rental property existing at adoption must register
- Issued by
- Town of New Paltz Building Department
- Cost
- Not specified
- Renewal
- Annual
- Lead time
- 60 days of effective date of chapter
What you file, and when
| Obligation | Frequency | Due | File with no bookings? | If you are late | To |
|---|---|---|---|---|---|
| File quarterly occupancy tax return and remit tax due | quarterly | Quarterly returns due Mar 20, Jun 20, Sep 20, Dec 20 | YesA return is required even if no tax is due, including when platforms remit all tax. | 5% per month penalty plus 1% interest per month, penalties begin first day of second month after quarter end | Ulster County Department of Finance |
What this page cannot see
Your HOA, condo board or neighborhood covenant
This page covers public law: what the state, county and city require. It cannot see the private rules attached to your specific property. An HOA, a condo association, a co-op board or a recorded neighborhood covenant can cap nights, require its own registration and fees, demand approval of every guest, or prohibit short-term renting outright, no matter what New Paltz (village), New York allows. Those documents are not published anywhere public, so read your CC&Rs, bylaws and any lease before you take a booking. They routinely override everything above.
Sub-city districts you may sit inside
Tax can also attach below the city line. Tourism improvement and business improvement districts, resort area districts, convention and stadium districts, transit districts and community development districts are all drawn on a map, and whether you owe them depends on which side of a street you are on. They are usually a small percentage or a flat nightly amount, they are charged to the guest like any other lodging tax, and they are the layer most often missed because nobody expects a district smaller than a city to levy one.
If your address sits inside one, your county or city finance office can confirm it. Ask specifically whether any special district assessment applies to transient lodging at your parcel.
Primary sources
Take the PDF with you
Everything above as a designed profile you can file, print, or hand to a bookkeeper. Reading it here stays free; the document goes to an inbox.
Corzly does not file this for you
You register, you collect, you remit, you hold the licenses. What we do is run the property so those numbers are right in the first place, on every channel, without you chasing them.
We manage short-term rentals remotely, 300+ properties across 50+ cities and 7 countries, so where the property sits makes no difference to whether we can take it on.
Talk to us about your portfolioHow to use this page. Corzly does not provide tax, legal or accounting advice, and we are not licensed tax professionals. This profile is automated research compiled from published government sources. Each figure carries a link to the source we read, so you can verify it yourself rather than take our word for it.
Tax rates, license requirements and filing rules change, and any source can be superseded without notice. Anything we could not confirm is marked Low confidence or listed under "Still to confirm" rather than guessed at. Before charging a guest, registering, or filing a return, confirm every figure directly with the taxing authority.
Registering, collecting, filing and remitting remain your responsibility. If the amounts matter to your business, and they do, take this research to a licensed tax professional or the authority itself before acting on it.
If you would rather hand the whole thing off, a service like Avalara MyLodgeTax can register, file and remit on your behalf.