Short-term rentals (STRs) in Steuben County, New York, which are commonly referred to as "vacation rentals," are legal and regulated under local laws that encompass various types of properties including cabins, cottages, and vacation homes. These rentals thrive in rural areas, particularly around popular tourist destinations like the Finger Lakes and the scenic countryside, attracting primarily tourists who are drawn to outdoor activities, wine country, and natural beauty. The local government has expanded the definition of "hotel" to include these types of online vacation rentals, thereby subjecting them to a 4% occupancy tax, which is collected by the Steuben County Treasurer. The county's STR market is heavily influenced by tourism, particularly during peak seasons like summer and fall, although there is also a growing interest from business travelers due to an increase in regional corporate activities. The governing authority overseeing short-term rental regulations in Steuben County is the Steuben County Finance Office, which enforces registration and tax collection compliance for operators. For official information, you can visit the following government websites: Steuben County Local Law and Steuben County Occupancy Tax.