Short-term rentals (STRs) in Lewis County, New York, referred to locally as "vacation rentals," operate legally but are subject to specific regulations. The county adopted a 5% occupancy tax on short-term rentals in 2019, which applies to properties rented for fewer than 30 consecutive days. The types of properties that thrive in this market include rustic cabins and cottages, which are particularly popular due to the area's natural beauty and outdoor recreational opportunities. The STR market caters predominantly to tourists, especially during peak seasons like summer and fall, when visitors flock to enjoy activities such as hunting, fishing, and snowmobiling. The Lewis County Planning Department is responsible for overseeing these regulations and ensuring compliance. For more information, you can visit the official websites of Lewis County and the Lewis County Planning Department:.