In Erie County, New York, short-term rentals (STRs), often referred to as vacation rentals, are subject to stringent regulations. Legal STRs can only be operated in one- and two-family homes, with strict misdemeanor penalties for noncompliance and registration required through the Erie County Comptroller's Office. Recent regulations mandate a 3% occupancy tax on rentals, alongside other state lodging taxes. Properties that tend to thrive include both rural cabins near attractions like Niagara Falls and urban apartments in areas like Buffalo, which cater primarily to tourists but also see bookings from business travelers. The local market is showing robust growth, fueled by tourism, especially during peak seasons. The Erie County Department of Comptroller oversees STR regulations, enforcing compliance with a comprehensive application and renewal process every year. For more details, visit the official government websites at the Erie County Comptroller’s Office https://www4.erie.gov/comptroller/ and the City of Buffalo’s regulations on STRs https://www.buffalony.gov/1696/Short-Term-Rental-Dwelling-Code-and-Appl.