Tompkins County, NY

Ithaca, NY short-term rental permit

Ithaca's Common Council adopted short-term rental rules on May 1, 2024, and full enforcement started June 1, 2025. Even advertising a rental in the city takes a permit. Single-family homes and two-unit homes qualify, as does any unit its owner occupies.[4]

Every rule below links to the official source it comes from, verified October 1, 2026.

Can you rent short term in Ithaca?

Get a permit first

What you apply for: Short-term rental operating permit

Seasonal homes
0
Housing units
16,183
Residents
32,814

U.S. Census Bureau, 2024 ACS 5-year estimates

  • City rulePermit required
  • City fee$400
  • Tax on each stay18%
  • Seasonal homes0 per 1,000

Ithaca short-term rental permit

Ithaca charges $400 for a short-term rental operating permit, and every unit rented to guests needs one. The permit is valid for one year. Renewal opens three months before it expires. Renting, offering or advertising a unit without a valid permit is a violation. Fines reach $500 a day or the daily rental rate, whichever is higher.[5]

What Ithaca asks of you

  • The rental must be on the same property as the host's primary residence. The city defines that as a home lived in at least 184 days a year.[4]

  • Only a natural person can apply. A corporation, LLC or trust cannot hold the permit.[4]

  • A tenant may apply for the home they live in, with the owner's permission. The Owner's Authorization Form has to be notarized.[6]

  • In a multiple dwelling or a mixed-use building, a unit qualifies only when its owner lives there.[6]

  • Single-family homes and two-family homes cap each unit at three unrelated adults. A fourth unrelated adult turns the home into a multiple dwelling.[6]

  • Before applying, the host gets each unit inspected for a Certificate of Compliance. In a one- or two-family home, that certificate lasts five years.[6]

  • The operating permit is revoked if the Certificate of Compliance lapses.[6]

  • Of the $400 fee, $100 is a nonrefundable application charge.[6]

  • The application names a local contact in Tompkins County who can respond to the property within 60 minutes.[6]

  • Noise, trash and occupancy problems are the host's to resolve within 60 minutes. Failing to respond can cost the permit.[7]

  • Repeated complaints or serious code violations also lead to revocation.[7]

  • Each permit lists a maximum occupancy for related adults and for unrelated adults. No listing or booking may go above it.[7]

  • Listings carry the permit number in the city's format, for example City of Ithaca #STR-24-1. The Certificate of Authority number does not need to appear.[7]

  • A copy of the permit hangs in the main entryway of each rented unit, along with a copy of the Certificate of Compliance.[5]

  • A renewal comes with proof of last year's City occupancy tax payments. It also includes an Annual Rental Report for every platform used.[8]

  • Three months after expiration, the permit can no longer be renewed. A new application is required instead.[8]

  • Residents can call a 24/7 hotline about noise, parking or trash at a rental.[4]

  • Tompkins County requires its own Certificate of Authority for every short-term rental in the county. The fee is $125 per unit, and the certificate lasts two years.[11]

Apply on the Ithaca site

What New York asks wherever you host

These rules apply at this address whatever the city decides.

  • In New York State, the county keeps the short-term rental registry. Once yours opens, the unit is registered there and its number appears on each listing.[1]

  • Short-term stays have carried sales tax since March 1, 2025. When a platform takes the booking, the platform charges that tax and remits it.[2]

  • Local control stays with cities, towns and villages, which can set operating rules. A local law can also ban short-term rentals outright.[1]

New York short-term rental rules

What a guest pays on top of your nightly rate in Ithaca

Each layer is set by a different authority, and not all of them are collected by the platform.

Short-term rental tax layers in Ithaca
LayerRateRemitted to
New York State sales tax[3]4%The state revenue department
Local sales tax in the City of Ithaca[3]4%The state revenue department
Tompkins County hotel room occupancy tax[11]5%The county
City of Ithaca hotel room occupancy tax[9]5%The city
Total on a taxable stay18%

According to the city, Airbnb collects Tompkins County's room tax for Ithaca hosts but not the City's. Each host registers with the City Controller to charge that 5% directly.[10]

Airbnb taxes for hosts

What the census counts

How much of Ithaca is already a second home

The Census Bureau counts 0 of Ithaca's 16,183 homes as vacant for seasonal, recreational or occasional use. That is 0 out of every 1,000. It ranks Ithaca 13th of the 13 New York cities on this site for the share of its housing stock kept for part-year use.

Rank in the state
13th of 13
Share of housing
0 per 1,000
Median home value
$342,700

U.S. Census Bureau, 2024 ACS 5-year estimates, tables B25004, B25001, B01003 and B25077.

Nearby and comparable

Where Ithaca sits among its neighbors

New York City, NY

Primary residence only

With a city registration, in your own home while you stay there, two guests at most. Whole-home rentals under 30 days are not allowed.

New York City short-term rental rules

Southold, NY

Permit required

4,682 seasonal homes, 301 per 1,000 housing units.

Southold short-term rental rules

Lake George, NY

Permit required

805 seasonal homes, 301 per 1,000 housing units.

Lake George short-term rental rules

Webb, NY

Permit required

2,958 seasonal homes, 781 per 1,000 housing units.

Webb short-term rental rules
StatewideEvery New York city on this site, in one tableState law, the tax stack and every city we cover in New York, with what each one asks of a host.New York short-term rental rules

FAQ

Ithaca short-term rental questions

Can I get an Ithaca short-term rental permit for a second home?

No. Ithaca issues the permit only for a property that is the host's primary residence. A renter can apply for the unit they live in.[4]

What happens to an Ithaca host caught renting without a permit?

Beyond the daily fines, a host found in violation becomes ineligible for a short-term rental operating permit. The ban lasts three years.[5]

Does Ithaca have its own occupancy tax?

Yes. Since April 1, 2021, stays in the city have carried a 5% City room tax. It comes in addition to the 5% Tompkins County tax and funds a downtown conference center.[9]

How long does the Tompkins County registration last?

Two years. The county's 2025 local law sets the fee at $125 for a new registration, and renewal costs the same amount.[12]
Read nextHow to start an AirbnbThe six steps in order, starting with the permit check.Read the guide

Sources

  1. Real Property Law section 447-c, registration, New York State Senate, read on October 1, 2026
  2. Sales tax on short-term rental unit occupancy, New York State Department of Taxation and Finance, read on October 1, 2026
  3. Publication 718, Sales and Use Tax Rates by Jurisdiction, effective March 1, 2025, New York State Department of Taxation and Finance, read on October 1, 2026
  4. Short-Term Rentals, City of Ithaca Planning Division, read on October 1, 2026
  5. Short Term Rentals FAQs, City of Ithaca, read on October 1, 2026
  6. A Detailed Guide to Applying for a Short-Term Rental Operating Permit (updated 7/16/2026), City of Ithaca, read on October 1, 2026
  7. City of Ithaca Short-Term Rental Guide for Hosts (updated 7/16/2026), City of Ithaca, read on October 1, 2026
  8. Renewing your Short-Term Rental Operating Permit (updated 7/16/2026), City of Ithaca, read on October 1, 2026
  9. City of Ithaca Hotel Room Occupancy Tax, City of Ithaca Controller, read on October 1, 2026
  10. Room Occupancy Tax FAQs, City of Ithaca, read on October 1, 2026
  11. Tompkins County Hotel Room Occupancy Tax, Tompkins County Finance Department, read on October 1, 2026
  12. Local Law No. 3 of 2025, Modification of Article II Hotel Room Occupancy Tax Law, Tompkins County Legislature, read on October 1, 2026

This page is not legal advice. It summarizes the official sources listed on this page as they read on October 1, 2026. Rules can change after that date, so check with the issuing office before you apply or publish a listing.

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