Subscribe to get access to our premium resources for all jurisdictions
Restrictions on the number of guests allowed
In the City of New York, short-term rentals in entire units are only permitted in "Class B" multiple dwellings, which have been approved by the City of New York for legal short-term occupancies.
The use of a property for Short Term Transient Rental shall be strictly considered an accessory use to residential use single family and two-family dwelling units and allowable only upon receipt of a short-term transient rental permit in the AR-3, AB-3, R-1, R-2, R-5, H, and B zoning districts.
Hosts in certain buildings are prohibited from registration if the buildings' owners have opted to put their buildings on a prohibited building list.
A combined sales tax, hotel room occupancy tax, and State and Local Occupancy Tax of 14.75%.
Yes ($2,000 to $3,000 depending on the kind of property)
Yes, there are regulations for STR
Adequate parking must be provided for guests
Yes, license number is required for advertisement
Yes, (10pm - 7am)
Hosts are not required to notify neighbors
Yes, (you can only have 1 in a particular street.)
Yes, there are regulations on hosting events or parties
Yes, there are regulations on hosting events or parties
Yes, (2 number of guest at a time)
Yes, there are specific waste disposal regulations
Yes, there are accessibility requirements
Yes, there are specific waste disposal regulations
Yes, it is required
The term “short-term rental” means a rental for fewer than 30 consecutive days of a dwelling unit within a private dwelling or class
Yes, there are many regulations that affect property owners who wish to operate a short-term rental in New York City.
Yes, there are taxes that apply to short-term rentals in New York City.
Yes, they are
There are no specific procedures or requirements for obtaining neighborhood approval to operate a short-term rental (STR) in New York City. However, it is important to be respectful and considerate of your neighbors when operating an STR and to ensure that you are in compliance with all relevant laws and regulations.
Short-term rental (STR) hosts are not required to obtain neighborhood approval in New York City
In the City of New York, short-term rentals in entire units are only permitted in "Class B" multiple dwellings, which have been approved by the City of New York for legal short-term occupancies.
The use of a property for Short Term Transient Rental shall be strictly considered an accessory use to residential use single family and two-family dwelling units and allowable only upon receipt of a short-term transient rental permit in the AR-3, AB-3, R-1, R-2, R-5, H, and B zoning districts.
Hosts in certain buildings are prohibited from registration if the buildings' owners have opted to put their buildings on a prohibited building list.
Yes, there are taxes that apply to short-term rentals in New York City.
Yes, you require a Short-term Rental Registration Certificate
In New York City, short-term rental hosts are required to collect and remit several different taxes, including:
1. Sales Tax: Hosts must collect sales tax on the rental amount they charge their guests. The current sales tax rate in New York City is 8.875%.
2. Hotel Room Occupancy Tax: Hosts must also collect and remit the hotel room occupancy tax, which is a tax on hotel stays. The current hotel room occupancy tax rate in New York City is 5.875%.
3. State and Local Occupancy Taxes: In addition to the hotel room occupancy tax, hosts must also collect and remit state and local occupancy taxes. These taxes vary depending on the location of the short-term rental property.
The hotel room occupancy tax and the sales tax are due on a quarterly basis, with due dates on the 20th of the month following the end of each calendar quarter (April 20th, July 20th, October 20th, and January 20th). The due dates for state and local occupancy taxes can vary depending on the location of your short-term rental property.
Sales Taxes should be remitted to the New York State Department of Taxation and Finance https://www.tax.ny.gov/
Hosts should remit hotel room occupancy tax to the New York City Department of Finance https://www.nyc.gov/site/finance/index.page
In New York City, short-term rental hosts are required to collect and remit several different taxes, including:
1. Sales Tax: Hosts must collect sales tax on the rental amount they charge their guests. The current sales tax rate in New York City is 8.875%.
2. Hotel Room Occupancy Tax: Hosts must also collect and remit the hotel room occupancy tax, which is a tax on hotel stays. The current hotel room occupancy tax rate in New York City is 5.875%.
3. State and Local Occupancy Taxes: In addition to the hotel room occupancy tax, hosts must also collect and remit state and local occupancy taxes. These taxes vary depending on the location of the short-term rental property.
The hotel room occupancy tax and the sales tax are due on a quarterly basis, with due dates on the 20th of the month following the end of each calendar quarter (April 20th, July 20th, October 20th, and January 20th). The due dates for state and local occupancy taxes can vary depending on the location of your short-term rental property.
Sales Taxes should be remitted to the New York State Department of Taxation and Finance https://www.tax.ny.gov/
Hosts should remit hotel room occupancy tax to the New York City Department of Finance https://www.nyc.gov/site/finance/index.page
There are no prohibited zip codes but there are zoning laws
dwelling unit within a private dwelling or class A multiple dwelling, or in the case of a mixed-use building
Yes, the occupancy limit can affect short-term rentals in New York City.
1. Registration and Licensing: In New York City, all short-term rental hosts are required to register with the city and obtain a license to operate a short-term rental.
2. Safety and Building Codes: Short-term rental properties must be in compliance with all relevant safety and building codes, including fire and safety regulations.
3. Insurance: Hosts are required to carry liability insurance for their short-term rental property.
4. Taxes: Hosts must collect and remit any applicable taxes, including sales tax and occupancy tax, to the city and state.
5. Zoning and Building Restrictions: Hosts must comply with all relevant zoning and building restrictions in their area, including restrictions on the number of guests or rental days per year.
Full legal name; A current phone number; Full physical address where short-term rental will take place, including street number, street name, zip code, borough; An email address or other alternate means of communication acceptable to the administering agency; Type of dwelling unit; The number of unrelated individuals that reside with the registrant in the unit; The uniform resource locator/ listing identifier and the associated booking
service name for all existing listings of the dwelling unit; whether the applicant is a tenant or owner of the dwelling unit; a valid means of identification; proof of permanent occupancy
To obtain a Short-term Rental Registration Certificate, you must meet certain requirements, including having a primary residence in New York City and complying with all relevant laws and regulations, including zoning laws, building codes, and occupancy limits. You must also pay a bi-annual fee of $145 to the city.
1. Zoning regulations: Short-term rentals must comply with zoning laws and regulations, which determine which types of properties are eligible for short-term rental and where they are allowed to operate.
2. Occupancy limits: Short-term rentals must comply with occupancy limits as set forth in the New York City Housing Maintenance Code.
3. Guest registration: Short-term rental hosts are required to maintain a guest register that includes the name and address of each guest who stays at the rental property, as well as the dates of their stay.
4. Safety regulations: Short-term rental hosts must comply with all relevant safety regulations, including fire safety and building codes.
1. Zoning violations: Violations of zoning regulations can result in fines of up to $2,500 per day.
2. Occupancy violations: Violations of occupancy limits can result in fines of up to $1,000 per day.
3. Guest registration violations: Failure to maintain a guest register can result in fines of up to $1,500 per violation.
4. Tax violations: Failure to register with the New York State Department of Taxation and Finance, collect and remit the appropriate taxes, and maintain records of rental income and related expenses can result in penalties and fines.
5. Home sharing registration violations: Failure to obtain a Home Sharing Registration can result in fines of up to $1,500 per violation.
6. Safety violations: Violations of safety regulations can result in fines and penalties.
Yes, there are several regulatory bodies and authorities that oversee short-term rentals (STR) in New York City.
1. The New York City Office of Special Enforcement (OSE): OSE is responsible for enforcing STR regulations in New York City, including the Home Sharing Registration requirement.
Mayor's Office of Special Enforcement, 22 Reade Street 4th Floor, New York, NY 10007
646-576-3533
osepress@cityhall.nyc.gov
2. The New York City Department of Buildings (DOB): DOB enforces building and fire codes for short-term rentals.
(212) 566-5000
The Commissioner: https://www1.nyc.gov/assets/home/mail/html/maildob.html
Online Help Form: www.nyc.gov/dobhelp
3. The New York City Department of Finance (DOF): DOF oversees the collection of occupancy taxes and other taxes related to STRs.
Call 311 or 212-NEW-YORK or 212-639-9675 (Out-of-City)
TTY 212-639-9675 (Hearing Impaired)
Mail: NYC Department of Finance, Correspondence Unit, One Centre Street, 22nd Floor, New York, NY 10007
4. The New York State Department of Taxation and Finance: The state department collects and enforces state and local taxes on STRs.
Website: https://www.tax.ny.gov/help/contact/#phonenumbers
5. The New York City Department of Consumer Affairs (DCA): DCA provides information and resources to short-term rental hosts and guests, including guidelines for safe and legal renting.
Dial 311 or 212-NEW-YORK (212-639-9675) from outside New York City
People who are deaf, hard of hearing, or speech-impaired can call 212-NEW-YORK (212-639-9675) using a Video Relay Service (VRS), or 212-504-4115 using TTY or Text Telephone.
In Person: Free Language Interpretation Services are available on-site.
42 Broadway, New York, NY 10004
There are no jurisdictions in New York City that are exempted from specific short-term rental (STR) regulations. However, some areas may be subject to different zoning laws or regulations that affect the eligibility or operation of STRs.
Full legal name; A current phone number; Full physical address where short-term rental will take place, including street number, street name, zip code, borough; An email address or other alternate means of communication acceptable to the administering agency; Type of dwelling unit; The number of unrelated individuals that reside with the registrant in the unit; The uniform resource locator/ listing identifier and the associated booking
service name for all existing listings of the dwelling unit; whether the applicant is a tenant or owner of the dwelling unit; a valid means of identification; proof of permanent occupancy
To obtain a Short-term Rental Registration Certificate, you must meet certain requirements, including having a primary residence in New York City and complying with all relevant laws and regulations, including zoning laws, building codes, and occupancy limits. You must also pay a bi-annual fee of $145 to the city.
Restrictions on the number of guests allowed
In the City of New York, short-term rentals in entire units are only permitted in "Class B" multiple dwellings, which have been approved by the City of New York for legal short-term occupancies.
The use of a property for Short Term Transient Rental shall be strictly considered an accessory use to residential use single family and two-family dwelling units and allowable only upon receipt of a short-term transient rental permit in the AR-3, AB-3, R-1, R-2, R-5, H, and B zoning districts.
Hosts in certain buildings are prohibited from registration if the buildings' owners have opted to put their buildings on a prohibited building list.
A combined sales tax, hotel room occupancy tax, and State and Local Occupancy Tax of 14.75%.
Yes ($2,000 to $3,000 depending on the kind of property)
Yes, there are regulations for STR
Adequate parking must be provided for guests
Yes, license number is required for advertisement
Yes, (10pm - 7am)
Hosts are not required to notify neighbors
Yes, (you can only have 1 in a particular street.)
Yes, there are regulations on hosting events or parties
Yes, there are regulations on hosting events or parties
Yes, (2 number of guest at a time)
Yes, there are specific waste disposal regulations
Yes, there are accessibility requirements
Yes, there are specific waste disposal regulations
Yes, it is required
With our composable API, design your own dashboard or your hotel and approval flows, complete with technical support when you need it.
For seasoned property managers, investors, new hosts, or short-term rental owners.
License Acquisition
From registration to the approval of application, we handle every step of the license acquisition process. No need to visit licensing offices or navigate confusing government websites.
Renewal Management
Never miss a deadline again. Our automated reminders and renewal management service ensure your licenses are always up to date.
Compliance Consulting
Our team of experts provides personalized consultations to help you understand your property’s compliance.
Get a PermitLodge compliance is not a licensed tax or financial advisor. Therefore nothing in the above article should be construed as tax, legal, or financial advice. Contact your local tax office for information regarding your personal circumstance.
Equip your business with our best-in-class tool to enhance performance, safety, compliance, and seamless guest check-ins, placing your brand at the heart of your guests' experience.
Request a Demo