Genesee County Bed Tax Starts Before Guests Arrive

Genesee County’s bed-tax instructions are worth reading before a spare room, cottage, or short-term rental goes live. Under Local Law #8 of 2021, a lodging facility that provides overnight lodging for more than 14 days in a calendar year must register with the County Treasurer and collect bed tax.

The practical step is a Certificate of Authority. Every operator required to collect bed tax must file an application for that certificate. The certificate lets the operator collect the tax, and it has to be displayed where occupants can see it.

Booking platforms do not erase the paperwork. Airbnb is listed as collecting and remitting the county bed tax for rentals through its platform. Hosts using VRBO, Hopper, booking.com, or another platform still need to make sure the tax is being collected.

The quarterly return is the other piece to keep close. Genesee County says the return is mandatory even when a third-party platform collects all of the bed tax.

So the calm order is: register if the rule applies, save the Certificate of Authority, keep platform tax records, and put quarterly return dates somewhere you will actually see them.