Bed Tax

Attention Property Owners and Lodging Facilities in Genesee County:

Pursuant to Local Law #6 of 2021, any facility providing lodging on an overnight basis for more than 14 days during any calendar year is required to register with the Genesee County Treasurer and collect bed tax as outlined in the local law.

Important Update: Effective May 1, 2024

Airbnb Collections: Airbnb will begin collecting the bed tax on rentals through their platform and remit it directly to the Treasurer’s Office on a quarterly basis.

Your Responsibilities: If you rent your property through Airbnb, ensure that Airbnb is collecting the tax on your behalf. If not, you are responsible for collecting the tax directly yourself until Airbnb can handle it.

Quarterly Returns: You must file a quarterly return with the Treasurer’s Office, indicating the amount of tax Airbnb has collected on your behalf. Even if Airbnb collects 100% of the bed tax, filing a quarterly return is mandatory.

Key Documents:

Bed Tax Law(PDF, 6MB)

Application for Certificate of Authority(PDF, 180KB)

Bed Tax Quarterly Return(PDF, 224KB)