Short-Term Rental Regulations
in Denver, NY

Short-term rentals are subject to a 2% per-diem occupancy tax. Operators and property managers must register with the County Treasurer, display a certificate of authority at the property, and file quarterly occupancy tax returns.

Yes, a permit is required to operate a short-term rental in Denver. 1) File a registration application with the Delaware County Treasurer within 3 days of starting business. 2) Receive a certificate of authority from the Treasurer (issued within 10 days without charge) and display it at the property. 3) File quarterly occupancy tax returns and remit the 2% tax.

1) File a registration application with the Delaware County Treasurer within 3 days of starting business. 2) Receive a certificate of authority from the Treasurer (issued within 10 days without charge) and display it at the property. 3) File quarterly occupancy tax returns and remit the 2% tax.