Overview: Are Short-Term Rentals Allowed in Lockport, NY?

Short-term rentals are allowed in Lockport, NY. This is evidenced by the city's acknowledgment of six existing short-term rentals advertised within city limits (Resolution 081821.11B). However, these rentals must comply with both state and local regulations, including tax collection and registration requirements.

How to Start a Short-Term Rental Business in Lockport

1. Register with New York State: As of 2025, all short-term rental operators must register their properties with the New York State Department of State (DOS) or through a municipal registration system.

2. Comply with Local Tax Requirements: Lockport has established a Memorandum of Understanding with Niagara County for bed tax collection through Airbnb. You must ensure all applicable taxes are collected and remitted.

3. Maintain Registration and Compliance: Your rental must remain registered, and all required information must be kept current.

4. Utilize Compliant Booking Platforms: Only list on platforms that verify registrations and handle tax collection as required by state law.

Required Documents, Permits, Licenses, and Guidelines

State-Level Requirements:

• Registration with NYS DOS: Property owners or operators must register each short-term rental unit
• Registration Number: Each listing must display a valid registration number
• Tax Registration: Registration as a hotel/motel for state tax purposes through booking services

Local Requirements:

• Bed Tax Compliance: Must comply with Niagara County bed tax collection through the established MOU between Lockport and Niagara County
• Municipal Registration: If a local registration system is established, compliance would be required

Booking Service Requirements:

• Platform Registration: Booking services must register with the state
• Verification Systems: Platforms must verify host registrations before listing
• Tax Collection and Remittance: Booking services must collect and remit applicable taxes

Specific Regulations for Short-Term Rentals

City-Level Regulations (Lockport)

• Bed Tax Collection: The City has authorized a Memorandum of Understanding with Niagara County for bed tax collection from Airbnb-operated short-term rentals within Lockport
• Compliance Gap: As of August 2021, the six identified short-term rentals in Lockport were not remitting bed tax to either the City or County
• Municipal Authority: The City has the authority to enter into agreements for tax collection and enforcement

County-Level Regulations (Niagara County)

• Countywide Bed Tax: Applies to all short-term rentals operating within Niagara County
• Collection Mechanism: Through agreements with booking platforms like Airbnb
• Municipal Coordination: County works with municipalities that collect bed taxes through executed MOUs

State-Level Regulations (New York State)

• Short-Term Rental Registry: New York's first statewide STR registry (effective 2025)

• Definition: Residential units rented for under 30 days

• Host Obligations:

  • Register with DOS or municipal system
  • Maintain valid registration numbers
  • Comply with booking service verification requirements

• Booking Service Obligations:

  • Verify registrations before listing properties
  • Remove listings for unregistered properties
  • Collect and remit applicable taxes
  • Provide regular compliance data to DOS and municipalities
  • Report monthly or quarterly on registration numbers, property locations, occupancy details, and guest counts

• Tax Classification: Short-term rentals are classified as "hotels" for tax purposes

• Enforcement Powers: Cities, towns, villages, hamlets, and the Attorney General have explicit legal authority to enforce compliance through legal action

• Data Reporting: Booking services must share occupancy data, guest counts, and property details with municipalities

Contact Information

City of Lockport

• City Clerk: Paul K. Oates (mentioned as signing officer in council minutes)
• Mayor: Michelle M. Roman (as of August 2021)
• Address: Lockport Municipal Building, Lockport, NY
• Phone: Not provided in available documents
• Website: lockportny.gov/

New York State Department of State

• Short-Term Rental Registry: Registration and compliance questions
• Phone: Not provided in available documents
• Website: Available through state portal

Niagara County

• Bed Tax Collection: For questions about county bed tax compliance
• Phone: Not provided in available documents
• Website: Not provided in available documents

Important Note: Specific phone numbers and email addresses are not available in the provided documents. Contact through the City Clerk's office or official city website for current contact information.

Source Links

1. City of Lockport Corporation Proceedings (August 18, 2021) - Resolution regarding bed tax collection for short-term rentals: lockportny.gov/wp-content/uploads/2021/08/8-18-21-minutes-1.pdf

2. NEWS10 Article - New York short-term rental regulations starting in 2025: www.news10.com/news/ny-news/new-york-short-term-rental-regulations-start-in-2025/

Important Considerations for STR Investors:

• The regulatory landscape is evolving, with significant changes implemented in 2025
• Tax compliance is a critical requirement at both state and local levels
• Booking platform partnerships are essential for streamlined compliance
• Municipal enforcement authority exists for non-compliant operators
• Regular reporting and data sharing requirements are mandatory for booking services

This guide is based on available documentation as of August 2021 and December 2024. Regulations may have been updated since these documents were published. Always verify current requirements with local authorities before establishing a short-term rental operation.