April 2023
Disclaimer. This page is intended solely to assist you in understanding the regulations you may need to comply with. The information provided here is not exhaustive and may not reflect the most current legal standards. It is your responsibility to ensure compliance with applicable laws. For further guidance, please contact your local tax authorities or consult with a qualified legal or tax professional.
On March 6, 2023 entered into force Local Law 18 of 2022 which further regulates the STR industry. It is not mandatory to register your STR in order to obtain a license. Please consult the applicable laws and regulations on the NYC Office of Special enforcement’s website. You can also check this official page about STR regulations in NYC.
Taxation
Different taxes may apply to transient occupancy or tourist use (subject to certain exemptions).
- State taxes. The State sales tax and nightly fee may apply to STR operations. More information on hotel/motel (those terms may apply to you) taxation on NY Department of Taxation and Finance website.
- City taxes. NYC sales tax and hotel occupancy tax fee may apply to STR operations. More information on hotel/motel (those terms may apply to you) taxation on NYC website.
STR zoning and use
In New York City, the term short-term rentals designates the hosting of a non-resident Guest for less than 30 consecutive days.
- One- and two-family dwellings. You cannot host a Guest for less than 30 consecutive days.
- Class A multiple dwellings. Only hosted STR are permitted, meaning you can only host a Guest for less than 30 consecutive days in your presence.
- Class B multiple dwelling. Rentals are allowed without duration limitation, either in your presence or absence. 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).
- Rental Control laws. If you live in rent-controlled or rent-stabilized housing, you should first determine if they can use their units for STR purposes. Where allowed, there are limits on how much Hosts who lease rental controlled units may charge. For more information, visit the NYC Rent Guidelines Board website or contact your local rent board.
You may refer to the definitions of “multiple dwelling”, “class A”, “class B” of the NY Multiple Dwelling Law.
STR conditions
In NYC, STRs are only permitted under certain conditions.
- Permanent occupancy. You, as a Host, must be the permanent occupant of the dwelling unit you rent.
- Hosting activity limit. You only operate one STR license and can not host short-term rentals in more than one dwelling unit.
- Hosted rentals only. You are not allowed to host Guests for periods of fewer than 30 days in your absence.
- Occupancy limit. You cannot host more than 2 paying Guests at a time.
- Hosting conditions. Every Guest must have free and unobstructed access to every room (meaning you cannot install locks in any of the rooms) and each exit.
Limited exceptions to the previous rules may apply to rent out the full unit to “boarders, roomers or lodgers”, as defined in the New York State Multiple Dwelling Law.
STR Registration
You must obtain a license first to operate a STR. For more information about the license process (including pre-requisite steps and required documentation), check this official page.
- Registration process. The license application can be completed online here.
- Period of validity. Your registration will be valid for four years, except in a case where your right to occupy the dwelling unit terminate earlier.
- Renewal. Renewals will be accepted beginning 180 days before the expiration of your registration.
You must add the registration number to your misterb&b listing(s) (go to the “Local Requirements and Taxes” page, via “Edit my listing”). In the absence of a valid registration number, misterb&b may delete your listing.
Prohibited buildings list
The OSE maintains a prohibited buildings list - in which it is forbidden to operate an STR. You can check the list here.
Business Licensing
Property rental is considered to be a business, so it may be required to obtain specific license(s) or permit(s). This is particularly relevant if serving food or alcohol. This Business Express Portal and this License and Permit Index can help determine the applicable license or permit requirements.
Maintaining compliance
Your hosting activity must respect all city, State and federal regulations, including without limitations, maintenance, habitability, health, and safety standards and requirements. Check the NYC Administrative Code for applicable standards (Title 26 - “Housing and Buildings and Title 27 - “Construction and Maintenance”).
- Information to the Guests. You must post, in the unit, a diagram indicating normal and emergency egress routes from the unit and the building containing the unit, and a copy of the STR registration certificate (containing a number to call in the event of an emergency).
- Fire and Safety. Every STR accommodations should have an operable smoke detector, carbon monoxide detector, and fire extinguisher.
- Guests registry. You must maintain a register of all STRs for at least 7 years.
- Lawful request of records. Upon request by the administering agency to provide the transaction reports, you have 15 business days to provide the records via a secure portal accessible from the OSE’s website.
Third-party rules
- Community rules. You must abide by other contracts or rules binding him, such as co-op rules, CC&Rs, HOA rules, or other rules established by tenant organizations.
- Lease contract. If you are a renter, you must make sure hosting Guests do not violate the lease.
Data-sharing and privacy
misterb&b is required by law to save and share some information with the city of New York. It includes the listing’s license number, name of the Host, the listing’s address and the number of nights a Guest stayed at the unit.
By using misterb&b, you consent to the collection, retention, use and disclosure of your information to the City (in accordance with all legal obligations and processes).