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In Sullivan County, New York, short-term rentals (STRs)—often referred to as "vacation rentals"—are legal but subject to various regulations imposed by local authorities. All operators must secure a Certificate of Authority and comply with a 5% room occupancy tax levied on rentals. These rentals typically thrive in rural settings, particularly in cabins and homes, catering primarily to tourists seeking outdoor recreation and nature-based experiences, especially during peak seasons. The market environment is heavily influenced by tourism, significantly supported by nearby attractions in the Catskills. Notably, Sullivan County has seen a strong resurgence in tourism spending, increasing by 25.8% between 2021 and 2022. The Sullivan County Economic Development and Government Services (EDGS) oversees the regulation of these rentals, ensuring compliance with local laws. More information can be found at the official county website: https://sullivanny.us/Departments/Treasurer/RoomTax.
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