This guide distills New York City’s short‑term rental rules as they apply in Corona (Queens). NYC’s rules are citywide and therefore control in Corona. If any local overlay existed for Corona specifically, it would be noted here; none appears in the source materials. The rule summarized below took effect on March 5, 2023 and is enforced by the Mayor’s Office of Special Enforcement (OSE).

Note on interpretation: The City’s adopted rule implements Local Law 18 (2022). City Council materials and public testimony indicate legislative intent to allow small, primary‑residence hosting and to focus enforcement on illegal “hostels” and multiple‑listing operators. However, OSE’s current enforcement guidance prioritizes the strictest reading of the law—i.e., prohibiting most short‑term rentals of entire dwellings and permitting only very limited circumstances for primary‑residence hosting. You should assume OSE will enforce the strict interpretation unless or until further clarifications or carve‑outs are issued.

1) Overview and Direct Answer: Are Short‑Term Rentals Allowed in Corona, NY?

Short‑term rentals are legal in New York City only under narrowly defined conditions. As of March 5, 2023, NYC requires:

• Registration with the Mayor’s Office of Special Enforcement (OSE) before any hosting.
• Proof that the unit is the host’s primary residence for applicable categories of hosting.
• Compliance with the “two‑guest limit” where applicable and all safety and advertising rules.
• Booking services may only process transactions for listings that display a valid registration number.
• Operating an unregistered listing or processing bookings for an unregistered listing is prohibited and subject to penalties.

In practice:

• Many hosts cannot legally operate an entire‑home STR in NYC under the current rule. The OSE focus has been on eliminating units operating as de facto hotels and multi‑listing operators. Primary‑residence hosting with strict occupancy limits may be permissible depending on the situation, but OSE is interpreting the rules conservatively.

Bottom line for Corona investors: Yes, STRs are legally possible in NYC—but only if you meet NYC’s registration, primary‑residence, and occupancy requirements, and only if OSE approves your registration. If you cannot meet those tests (for example, you seek to rent a non‑primary residence or an entire home), the activity is not permitted.

Key references:

• Registration and Requirements for Short‑Term Rentals (NYC Rules), effective March 5, 2023: rules.cityofnewyork.us/rule/registration-and-requirements-for-short-term-rentals/
• Proposed rule text (for context and detail): rules.cityofnewyork.us/wp-content/uploads/2022/12/Proposed-Rules-Registration-and-Requirements-for-Short-Term-Rentals-Second-Notice-with-certifications.pdf
• Adopted rule text (official requirements): rules.cityofnewyork.us/wp-content/uploads/2022/12/FINAL-RULES-GOVERNING-REGISTRATION-AND-REQUIREMENTS-FOR-SHORT-TERM-RENTALS-1.pdf
• Public hearing materials (commentary/legislative context): rules.cityofnewyork.us/wp-content/uploads/2022/12/SHORT-TERM-RENTAL-PUBLIC-HEARINGS-TRANSCRIPTS-AND-CHATS.pdf

2) How to Start a Short‑Term Rental Business in Corona, NY

Because NYC’s rules are citywide, the Corona process is the same as for any NYC neighborhood:

• Determine eligibility:
  • Confirm that you are the lawful owner or tenant with the right to host.
  • Determine if the unit is your primary residence. If it is not, operating a short‑term rental of the entire unit is prohibited under the adopted rule.
  • If it is your primary residence, assess whether you can comply with any applicable “two‑guest limit,” and whether your property type and configuration meet safety and separation requirements.
• Register with OSE:
  • Submit an application to the Mayor’s Office of Special Enforcement.
  • Provide property details, host information, and a certification that the unit is your primary residence (where applicable).
• Set up compliance operations:
  • Adopt safety measures consistent with OSE requirements (e.g., smoke/CO detectors, egress safety, etc.; the adopted rule references housing maintenance and fire prevention standards).
  • Create recordkeeping processes for guest logs and monthly reporting to OSE.
  • Ensure your listing always displays the registration number.
• Taxes and bookings:
  • Collect and remit any applicable New York City and State taxes on short‑term rentals.
  • Only list on platforms that will show your registration number and that block bookings for unregistered listings.
• Keep records and renew:
  • Maintain guest logs for at least three years and be prepared for inspections.
  • Renew registrations as required by OSE.

Given OSE’s conservative enforcement posture, you should obtain written confirmation from OSE that your proposed use is permitted before investing in renovations or marketing.

3) Required Documents, Permits, Licenses, and Guidelines

Required by NYC:

• OSE Registration:
  • Application to the Mayor’s Office of Special Enforcement.
  • Host contact and identification details.
  • Property address, unit number, and building characteristics.
  • Certification that the unit is the host’s primary residence (where applicable).
  • Attestations that you will comply with safety and recordkeeping requirements.
• Ongoing compliance documentation:
  • Guest registration/occupancy logs (at least three years’ retention).
  • Monthly reporting to OSE as required (number of nights occupied, number of guests, and gross booking revenue).
  • Proof of insurance may be requested by OSE (verify current requirements in the adopted rule).
  • The listing must display the registration number at all times.

Suggested by industry best practice (not required by OSE but prudent):

• Insurance coverage appropriate for STR operations (e.g., host liability coverage).
• House rules and management protocols.
• Emergency contact information and local safety procedures.

Key NYC sources:

• Registration and Requirements for Short‑Term Rentals: rules.cityofnewyork.us/rule/registration-and-requirements-for-short-term-rentals/
• Final adopted rule text: rules.cityofnewyork.us/wp-content/uploads/2022/12/FINAL-RULES-GOVERNING-REGISTRATION-AND-REQUIREMENTS-FOR-SHORT-TERM-RENTALS-1.pdf

4) Regulations That Apply to Corona (NYC, Queens, NY State)

The rules summarized here apply citywide, including Corona.

A) NYC (Citywide) — Registration and Requirements for STRs

• Registration required:
  • No hosting may occur until OSE registration is approved.
  • Booking services may not process transactions for listings that do not display a valid registration number.
• Primary‑residence condition:
  • The adopted rule ties most hosting permissions to primary‑residence status. Non‑primary units may not be used for short‑term rentals. OSE is interpreting this strictly at present.
• Occupancy and use limits:
  • Where applicable, a strict “two‑guest limit” applies; additional occupancy restrictions may apply based on building type and local safety codes.
• Advertising and transparency:
  • The listing must display the OSE registration number.
• Recordkeeping and reporting:
  • Hosts must keep accurate guest logs for at least three years.
  • Monthly reporting to OSE is required (nights occupied, number of guests, gross booking revenue).
• Safety and building standards:
  • Hosts must comply with housing maintenance and fire prevention standards. The adopted rule references relevant NYC codes.
• Penalties and enforcement:
  • Unregistered hosting and platform processing of unregistered listings are prohibited and subject to civil and potentially criminal enforcement. Penalties can be severe; the adopted rule contemplates fines and other sanctions.

B) Queens (County‑Specific)

• No separate county registration or license framework is presented in the source materials.
• Queens, as part of NYC, follows NYC’s citywide STR rules.

C) New York State

• New York tax law imposes a combined room occupancy tax on short‑term rentals:
  • New York City: 14.75% (consisting of NYC MCTD tax plus State taxes).
  • Hosts are responsible for collecting and remitting occupancy taxes.
• State regulations do not create a separate licensing regime for STRs beyond NYC’s system. The state tax obligation exists in addition to NYC registration and compliance.

5) Local Authority Contacts (STR Oversight and Assistance)

• Agency: Mayor’s Office of Special Enforcement (OSE) — Short‑Term Rental Unit
  • Phone: 212‑693‑1100
  • Email: [email protected]
  • Mailing address: 1 Centre Street, 28th Floor, New York, NY 10007
  • Website (Rules and Registration Guidance): rules.cityofnewyork.us/rule/registration-and-requirements-for-short-term-rentals/

6) Important Source Links

• NYC Rules — Registration and Requirements for Short‑Term Rentals (Adopted Rule Summary, Effective March 5, 2023): rules.cityofnewyork.us/rule/registration-and-requirements-for-short-term-rentals/
• Proposed Rule (Full Text): rules.cityofnewyork.us/wp-content/uploads/2022/12/Proposed-Rules-Registration-and-Requirements-for-Short-Term-Rentals-Second-Notice-with-certifications.pdf
• Adopted Rule (Full Text): rules.cityofnewyork.us/wp-content/uploads/2022/12/FINAL-RULES-GOVERNING-REGISTRATION-AND-REQUIREMENTS-FOR-SHORT-TERM-RENTALS-1.pdf
• Hearing Transcripts and Chats: rules.cityofnewyork.us/wp-content/uploads/2022/12/SHORT-TERM-RENTAL-PUBLIC-HEARINGS-TRANSCRIPTS-AND-CHATS.pdf
• NYC Rules Home: rules.cityofnewyork.us

Practical reminder for investors: NYC’s current enforcement posture greatly restricts whole‑unit STRs unless the unit is a host’s primary residence and all conditions (including any applicable two‑guest limit) are met. Verify your eligibility and secure OSE approval before proceeding; noncompliance can result in significant penalties and the loss of your ability to operate.