New York City, NY

This page is only designed to give you an overview of the local requirements, but it is the host duty to know the legislation and to comply with the local laws. misterb&b is not a legal adviser : you should have a look at the relevant laws and contact the local authorities or a local professional for further understanding.

 

Rental restrictions

Zoning Resolution is regulating the land use according to zoning districts. We encourage our Hosts to have a particular look at articles II, III and IV.

Short-term rentals may be restricted in a building according to its classification :

  • Class A multiple dwelling : only rentals of a part of the dwelling unit (not the entire space) can be rent out, less than 30 days in Host's presence.
  • Class B multiple dwelling : rentals in absence of the Host is possible without duration limitation. Nevertheless, a change of use (from residential occupancy to transient occupancy) is prohibited unless the certification of occupation of the multiple dwelling expressly allows it (see the NYC Administrative Code).

To determine if a multiple dwelling building is class A or B, Host may refer to the definitions of “multiple dwelling” and “class A” at sections 1.4.(7) and (8) and definition of “class B” at sections 1.4.(9) of the Multiple Dwelling Law

If the Host is a tenant, short-term rental is permitted as long as the lease does not prohibit it and after obtaining the landlord’s authorization.

 

Business Licence

Property rental is considered to be a business, so it may be required to obtain specific license(s) or permit(s). To understand the starting-up steps for a business and get useful contacts, visit this page on the official website of the City of NY. This questionnaire can help Hosts to know the specific licences and permits they should apply for. 

For more information visit the Business Express portal on the official website of the City of NY.

 

Taxes

Different taxes at city and state levels may be assessed on the short-term rental activity

  • New York State Hotel Sales Tax : the Hosts have to collect it from Guests and remit it to the NY State Department of Taxation and Finance.
  • New York City Hotel Occupancy Tax : hotel means here "any building or portion thereof that is regularly used and kept open for the lodging of occupants”. There is exemptions for hosts renting only one rome in their home ; for rentals for at least 180 consecutive day or for apartment or room(s) rented for up to 14 days once or twice a year.