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In Delaware County, New York, short-term rentals (locally referred to as STRs) are legal but subject to specific regulations at the municipal level. Each town or village within the county can establish its own rules, leading to a patchwork of regulations. The Town of Delaware, for instance, mandates a licensing system for STRs, requiring owners to apply for a permit and follow occupancy and parking guidelines, including limits on the number of occupants and designated parking spaces. STRs in the area predominantly comprise rural cabins and scenic homes that attract vacationers seeking outdoor experiences, as well as apartments in more urban environments. The market largely caters to tourists, especially during peak seasons when visitors flock to the region for its natural beauty and recreational activities. However, there is also a smaller segment of business travelers drawn to the area for work opportunities related to regional economic activities. The Delaware County Treasurer's Office oversees the overall administration and collection of a 2% occupancy tax applicable to STRs, aimed at funding tourism development efforts in the county. For more detailed regulations and guidelines, visit the following official sites: Delaware County Short-Term Rental Regulations and Delaware County Occupancy Tax FAQs.
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