Ellicottville short-term rental rules

Houses inside the Village of Ellicottville get a Village license; the rest of the Town gets a Town license. If you're not sure which side of the line you're on, the Village clerk ((716) 699-4636) or the Town building department can tell you.

"A short-term rental license shall be obtained prior to using a dwelling unit as a short-term rental."Town Local Law 1 of 2025, in effect Mar 1 2025

• Any stay under 30 days. The license "shall expire on February 28 of each year regardless of when it was issued"; renew in the 60 days before. It doesn't transfer and ends when the house sells.
• Fees (Town application): $200 for a principal home, $700 for a secondary home. Mail it with a notarized affidavit and proof of insurance that covers short-term rental to the Building Dept., PO Box 600, Ellicottville NY 14731.
• Inspection: smoke alarms in each bedroom, outside sleeping areas and on every floor; an extinguisher in the kitchen and at each main exit; CO alarms within 10 feet of sleeping areas; working egress; vented fuel-burning appliances.
• Second homes: capped at the number licensed in the first year, one per owner.
• Guests: 2 per code-compliant bedroom plus 2; daytime visitors at most twice that.
• Contact person reachable 24/7 who responds in person within one hour; neighbors get the number.
• Rules: license number on every ad; on-site parking only, no lawn or street parking; one booking a day; no events, campers or tents; covered bins picked up weekly.
• Fines: $1,000 to $2,000 for renting unlicensed; each day counts again.

"Conspicuously post the License number on any platform and within ten (10) feet of the main interior entrance."Village Zoning Law sec. 16.15

• Allowed in the C, LD, MD, HD, VC-1 and VC-2 districts; not in VR.
• Fees (Village application): studio to 2 bedrooms $400, 3 to 4 bedrooms $750, 5 or more $1,000. Runs Jan 1 to Dec 31.
• Also posted within 10 feet of the entrance: the local contact's number and general emergency numbers (911, local police). The application adds fire safety and evacuation plans on display.
• Local contact: available at all times, living or working within 25 miles.
• Rules: on-site parking only; no vehicles for 12 or more passengers, RVs or trailers; trash out no more than 24 hours before pickup; one sign, 12 by 18 inches, in a window or door.
• The Village lists a 2023 amendment to these rules that we couldn't find in full; check the current text with the clerk.

• New York sales tax on short-term rentals since March 1 2025. Booking platforms collect it; if every booking goes through one that gave you Form ST-155, you don't register. Otherwise register as a vendor. The state's rate table lists 8% for this part of Cattaraugus County.
• Cattaraugus County 5% occupancy tax: "Every operator who is required to collect occupancy tax must register with the Cattaraugus County Treasurer," at least 20 days before you start, with quarterly returns even at zero. The county says Airbnb pays for most listings; other platforms' hosts likely pay it themselves.
• Village 5% bed tax, from Nov 1 2026: Village hosts register for a Certificate of Authority, display it, and file returns even when a platform collects; the Village says the first return is due Feb 20. Its notices and the law's text differ on monthly vs quarterly returns, so ask the clerk.
• New York's county registry law (Real Property Law sec. 447-C) has hosts register with their county. We couldn't find whether Cattaraugus County set up a registry yet.