Short-Term Rental Regulations
in Delaware County, NY

Operators must register with the County Treasurer and obtain a Certificate of Authority. A 2% occupancy tax must be collected from guests and reported/remitted to the county. The Certificate of Authority must be prominently displayed at the rental location.

Yes, a permit is required to operate a short-term rental in Delaware County. 1. Obtain the registration form from the Treasurer's Office (via email, phone, or website). 2. Submit the completed form including business name, units available, contact info, and tax map number. 3. Receive and prominently display the Certificate of Authority issued by the Treasurer within 10 days.

1. Obtain the registration form from the Treasurer's Office (via email, phone, or website). 2. Submit the completed form including business name, units available, contact info, and tax map number. 3. Receive and prominently display the Certificate of Authority issued by the Treasurer within 10 days.