Short-Term Rental Laws in New York City, New York

NYC Local Law 18 (effective September 5, 2023) bans short-term rentals (<30 days) unless the host is present during the rental, is the permanent occupant of the unit, and no more than 2 guests stay at a time. Whole-unit rentals under 30 days are illegal citywide under the NY State Multiple Dwelling Law. Hosts must register with the Office of Special Enforcement (OSE); platforms (Airbnb, Vrbo, Booking) are prohibited from processing payments for unregistered listings. The law effectively eliminated NYC's investor STR market — registered listings dropped from ~22,000 in 2023 to under 2,500 by 2024.

NYC zoning is irrelevant to STR eligibility — the binding gates are the NY State Multiple Dwelling Law (Class A multiple dwellings cannot be rented <30 days) plus Local Law 18's host-present + permanent-resident + 2-guest cap. Class B buildings (legal SROs, certain hotels) are exempt but extremely rare. Rent-stabilized units cannot be STR'd. Co-op and condo boards almost universally prohibit STR by bylaw. Brooklyn, Queens, Bronx, Staten Island all fall under the SAME Local Law 18 + Multiple Dwelling Law framework — there is no borough-level carve-out.

Operators must hold a short-term rental permit before listing. See the official permit portal.

STRs are limited to the operator's primary residence.

OSE (Mayor's Office of Special Enforcement) runs aggressive enforcement with platform-data integration. Operating an unregistered STR: $1,000–$5,000 per violation, escalating to $7,500. Platforms face $1,500 per illegal transaction. Registered hosts must reside in the unit as permanent residence (verified via DMV, voter rolls, utility bills). The 2024 effect was a near-total collapse of the NYC investor STR market; current strategy for owners is shifting to mid-term (30+ day) rentals.

Combined short-term lodging tax in New York City is approximately 14.750% of gross nightly revenue (state sales + state TRT + local TRT + applicable resort/city options).

New York State sales tax 4% + NYC sales tax 4.5% + NY Hotel Occupancy 5.875% + $1.50/night occupancy fee + Javits Center surcharge — combined ~14.75% on transient lodging

Verify the current combined rate via the Utah State Tax Commission before remitting — rates drift quarterly.