The Niagara County Legislature approved an agreement with Airbnb this week in which the vacation home rental company agreed to collect the 4 percent county "bed tax" from its hosts and pass it on to the county.
Eleven other New York counties have made that arrangement with Airbnb. Niagara County is the first to do so in Western New York.
Assistant County Attorney John J. Ottaviano said Thursday that the agreement doesn't apply to Airbnb hosts in the cities of Niagara Falls and Lockport, which impose their own taxes on hotel and motel bills.
A search of the Airbnb website showed about 40 homes or rooms for rent in Niagara County outside of the two cities. No estimates were available on how much revenue the county might collect by taxing Airbnb sites.