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November 4, 2021 - 8:30am

Ways & Means approves changes to county bed tax law to include Airbnb, similar short-term lodging sites

bed_tax_graphic.jpgA public hearing regarding Local Law Introductory No. 6, which modifies the Genesee County Hotel and Motel Occupancy Tax Law to include Airbnb-type short-term lodging sites, has been scheduled for 5:30 p.m. Nov. 22 at the Old County Courthouse in Batavia.

The Genesee County Legislature’s Ways & Means Committee on Wednesday voted to set the public hearing as required by Municipal Home Rule Law while approving a resolution to replace the occupancy (or bed tax) law that initially was adopted as Local Law No. 2, Year 1995, and has been amended several times since then.

The current version is set to expire on Dec. 31 of this year.

County Attorney Kevin Earl said the primary changes focus on the number of units and the number of days in which properties are rented. The proposed amendments have been discussed at length by legislators and officials of the Genesee County Chamber of Commerce in recent months, 

“Our current law only applies to six or more units," Earl said. "So, we eliminated that threshold to apply to single units. In other words, if somebody rented out their house, it would apply now. But they would have to do it for overnight accommodations and rent it out for more than 14 days in a year.”

Earl said the 14-day provision was put into the wording to exempt a homeowner who may rent his or her house occasionally, such as for a couple days or a week.

The restated law also includes a definition for booking companies, Earl said, notably Airbnb, Flipkey, Home Away, VRBO and Relators. The new law, if approved by the full legislature next week, would take effect on Jan. 1, 2022 and run through Dec. 31, 2024.

The revision certainly will increase the county’s bed tax income as these short-term, home-based properties would be subject to the 3 percent fee that already is added on to hotel/motel bills.

Exemptions to the fee include permanent residents for a period of occupancy in excess of 30 days; persons placed in a hotel or motel by the Department of Social Services, the Red Cross, Salvation Army or other similar organizations due to emergency housing needs; housing for indigent or homeless persons; or exempt organizations.

Earl told legislators that a formal agreement between the county and Airbnb is in the works as the revised law will result in greater responsibility of those renting out homes or similar facilities.

In a related development, the committee approved a resolution brought forth by Kevin Andrews, deputy county treasurer, to use up to $2,250 from the bed tax reserve to fund an audit on the amount of money generated in occupancy tax from local hotels. The Freed Maxick accounting firm has been selected to perform the audit.

Andrews said that, to his knowledge, an audit of this type has not been done before, and that the treasurer’s office will be providing records from three hotels in the county for the audit.

In other action, the Ways & Means Committee approved the following resolutions:

  • An intermunicipal agreement between the county and City of Batavia to the Water Infrastructure Investment Act, which provides up to 40 percent of capital project costs in grants since it is the county’s responsibility to fund and provide for capital improvements at the City Water Treatment Plant.

County Engineer Tim Hens said the total cost of several planned projects at the plant are expected to be around $3.4 million, adding that the improvements are necessary to maintain production as the Countywide Water Project moves into Phase 3. He said the City of Batavia will act as the lead agency in the grant application process.

  • Acquisition by the county of an easement of a parcel of land on the west side of the South Lyon Street bridge in the city in order to keep the replacement of the bridge on schedule. The bridge, which was constructed in 1910, is closed now and due to be replaced in 2022.

Hens said the county previously acquired properties at the four corners of the bridges, and the only easement remaining was an area “through the (Tonawanda) creek bed, along the west side of the bridge.”

He also said that, according to land records, no individual owns the parcel in question.

“So, you’re essentially acquiring an easement from an unknown entity or not an entity at all,” he said. “It’s a very hard thing to describe.”

After discussions with New York State officials, Hens said acquiring the easement – equating it to using eminent domain on an unknown owner -- would be the fastest way to put the county in position to replace the bridge.  

  • The appointment of Chad Brade of Oakfield to fill an unexpired term as county coroner until Dec. 31, 2022.
  • The appointment of Chandy Kemp to the Genesee County Economic Development Center board of directors through June 30, 2024, replacing Amy Vanderhoof, who resigned on Sept. 28.

Previously: Lawmakers continue to ponder whether to impose a bed tax on internet lodging booking agencies

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