New York S00820 amends regulations on short-term rentals, provides local option, and establishes tax collection mechanisms.
New York S00820 amends the real property law and tax law to regulate short-term rentals. It provides local option for counties, cities, towns, and villages to establish their own registration systems for short-term rental units. Booking services must register with the department of state and collect data on guest stays. Short-term rental hosts must register their units and maintain records. The bill defines terms like "short-term rental unit" and "booking service." It also outlines penalties for non-compliance and exceptions, such as incidental and occasional occupancy for less than 30 days.
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- Overview
- Core Provisions
- Implementation
- Impact
- Legal Framework
- Critical Issues
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