Short-Term Rental Regulations
in Roxbury, NY

Short-term rentals are subject to a 2% occupancy tax on the per-diem rental rate. Operators must register with the County Treasurer, file periodic tax returns (monthly, quarterly, or annual), and property managers must submit an annual report by January 20th listing all managed properties.

Yes, a permit is required to operate a short-term rental in Roxbury. 1. Submit a Certificate of Registration to the Delaware County Treasurer (available via email, phone, or at the Town Clerk office). 2. Receive a Certificate of Authority from the Treasurer within 10 days. 3. Display the certificate prominently and begin collecting and remitting the 2% occupancy tax.

1. Submit a Certificate of Registration to the Delaware County Treasurer (available via email, phone, or at the Town Clerk office). 2. Receive a Certificate of Authority from the Treasurer within 10 days. 3. Display the certificate prominently and begin collecting and remitting the 2% occupancy tax.