Note on “York, NY”

• No distinct city of “York, NY” is identified in the provided sources. The closest major jurisdiction is New York City, NY.
• Because city-specific rules for a place named “York, NY” are not available, this guide provides applicable New York State regulations for STRs, plus New York City rules as the state’s largest market example.

Overview: Are Short-Term Rentals Allowed?

• New York State: Allowed, but governed by the New York Multiple Dwelling Law (MDL). Short-term rentals are generally defined as rentals of a residential unit for fewer than 30 days. State law distinguishes Class A dwellings (permanent residences) and Class B dwellings (transient lodging). In Class A multiple dwellings, short-term rentals are heavily restricted and typically require the host to reside on-site; in Class B multiple dwellings, short-term rentals can operate without host residency.
• New York City: In Class A multiple dwellings (most residential apartment buildings), renting out an entire unit for fewer than 30 days is prohibited. Only hosted short-term rentals (host present, maximum two guests) are allowed if the host remains in the unit during the stay. Class B multiple dwellings (hotels, lodging houses, etc.) are exempt from NYC’s short-term rental registration requirements. All short-term rental hosts in NYC must register with the Mayor’s Office of Special Enforcement (OSE) via the City’s registration portal, and platforms cannot process transactions for unregistered short-term rentals. NYC’s registration law does not change the underlying MDL restrictions.

How to Start a Short-Term Rental Business in New York

• State-level steps:
  1. Confirm zoning and building classification (Class A vs Class B multiple dwelling, or single-family residence).
  2. Confirm compliance with MDL and any local municipality rules.
  3. Register your business (if required locally); many jurisdictions require local registration.
  4. Obtain any local licenses/permits; most are annual, with modest fees.
  5. Register for taxes (sales tax and hotel occupancy tax with the NYS Tax Department and, where applicable, local authorities).
  6. Secure insurance (property damage and general liability).
  7. Implement safety measures (smoke detectors, carbon monoxide detectors, fire extinguishers) and be prepared for inspections.
  8. Prepare required documentation (ownership/residency proof, property details, host/operator contact info).
• NYC-specific steps (if operating in NYC):
  1. Confirm building classification (Class A or B). Only Class A with hosted stays or Class B are viable.
  2. Apply for NYC short-term rental registration through OSE’s portal if your property qualifies.
  3. Post and maintain required notices and safety information in the unit.
  4. Ensure your listing address matches exactly with City records.
  5. Set minimum stay to 30 nights if you are awaiting approval or are uncertain about eligibility.
  6. Prepare for inspections and compliance checks by City agencies.

Required Documents, Permits, Licenses, and Guidelines

• State-level (typical requirements vary by municipality):
  • Business registration (local)
  • Short-term rental license/permit (annual)
  • Tax registration (NYS Tax Department; local hotel occupancy tax where applicable)
  • Owner/operator identification
  • Proof of ownership or lease (if tenant-hosted)
  • Property address, zoning, type, and occupancy details
  • Safety compliance documentation (detectors, extinguishers, egress plans)
  • Proof of insurance
  • Contact information for owner/operator/manager
• NYC short-term rental registration (Class A units):
  • Host’s name, phone, and email
  • Property address and unit number (must match host’s address)
  • Proof of identification
  • Two pieces of proof of permanent occupancy (e.g., utility bills, lease)
  • Portion of lease document (if the host is a renter)
  • Listing information (if available)
  • Statements acknowledging compliance with applicable codes and regulations
  • Non-refundable registration fee: $145
  • Annual renewal required
  • Key rules: host must stay in the same unit, maximum two guests, guests must have free and unobstructed access to all parts of the unit and exits; no illegal sleeping areas (attic, cellar, garage)
• Prohibited buildings (NYC):
  • Registration is not allowed for NYCHA apartments, rent-controlled units, rent-stabilized units, or SRO units.
• Tax compliance (NYC and statewide):
  • State sales tax (generally 4%), local sales tax, and MCTD sales tax (where applicable).
  • NYC hotel room occupancy tax and applicable city/county fees.
  • Rental income taxes (federal, state, local) and property taxes.
  • Deductions commonly include depreciation, mortgage interest, insurance premiums, utilities, cleaning/maintenance, property management fees, and marketing expenses.

Specific Regulations: City, County, and State

• New York State:
  • Multiple Dwelling Law governs STRs; Class A units are for permanent residence; Class B units are for transient lodging.
  • Short-term rentals are defined as less than 30 consecutive days for occupancy.
  • State law leaves room for local municipalities to adopt or augment rules; several cities have additional licensing, inspection, and registration requirements.
• New York City:
  • Local Law 18 (Short-Term Rental Registration Law) mandates registration with OSE.
  • Platforms cannot process transactions for unregistered short-term rentals.
  • Entire-unit rentals under 30 days are prohibited in Class A buildings; only hosted stays with up to two guests are permitted.
  • NYC’s enforcement began September 5, 2023.
  • Class B multiple dwellings are exempt from registration; hotels and similar lodging may continue operations subject to other applicable laws.
  • Prohibited buildings list maintained by OSE; property owners can notify OSE to add buildings where leases prohibit STRs.
  • Registration details and processes available on the OSE portal and NYC OSE website.

Tax Overview (New York)

• Sales and occupancy taxes:
  • State sales tax: generally 4% of revenue
  • Local sales tax: varies by jurisdiction
  • MCTD sales tax: applies where applicable (e.g., NYC region)
  • NYC hotel room occupancy tax and related unit fees (NYC-specific)
  • Local hotel occupancy taxes (varies by city/county)
• Income and property taxes:
  • Rental income subject to federal, state, and local income taxes
  • Property taxes at county and municipal levels

New York State Short-Term Rental Registry (Effective 2025)

• As of March 25, 2025, New York requires a statewide STR registry:
  • Hosts must register their properties with the NYS Department of State (or through a municipal system).
  • Booking platforms must verify registration numbers and remove unregistered listings.
  • Platforms must share data (occupancy details, property locations, guest information) with the state and municipalities.
  • Platforms collect and remit applicable taxes; STRs are treated as “hotels” for tax purposes.
  • Municipalities and the Attorney General have explicit enforcement powers.

Contact Information

• NYC Mayor’s Office of Special Enforcement (OSE):
  • Email: registration@ose.nyc.gov
  • Website: nyc.gov/site/specialenforcement
  • Registration Portal: strr-portal.ose.nyc.gov
• New York State Department of State (STR Registry):
  • Website: dos.ny.gov (refer to STR registry pages)
• New York State Department of Taxation and Finance:
  • Website: tax.ny.gov (hotel/motel occupancy tax and sales tax information)

Source Pages

• NYC Short-Term Rental Registration (NYC311): portal.311.nyc.gov/article/?kanumber=KA-03559
• OSE Short-Term Rental Registration Law Overview: www.nyc.gov/site/specialenforcement/registration-law/registration.page
• OSE Registration Portal: strr-portal.ose.nyc.gov/s/?language=en_US
• OSE Tips for Hosts: www.nyc.gov/site/specialenforcement/registration-law/tips-for-hosts.page
• OSE Prohibited Buildings List: www.nyc.gov/site/specialenforcement/registration-law/pbl.page
• NYC Class B Multiple Dwellings List: www.nyc.gov/site/specialenforcement/reporting-law/class-b-mdl.page
• NYC Business Hotel Room Occupancy Tax: www1.nyc.gov/site/finance/taxes/business-hotel-room-occupancy-tax.page
• NYS Sales Tax Rate Publications: www.tax.ny.gov/pubs_and_bulls/tg_bulletins/st/sales_tax_rate_publications.htm
• NYS Hotel and Motel Occupancy Tax: www.tax.ny.gov/pubs_and_bulls/tg_bulletins/st/hotel_and_motel_occupancy.htm
• NYC OSE Information for Hosts: www.nyc.gov/site/specialenforcement/stay-in-the-know/information-for-hosts.page
• NYS Multiple Dwelling Law (PDF): www.nyc.gov/assets/buildings/pdf/MultipleDwellingLaw.pdf
• NYC Class B Multiple Dwellings List (Alternate Link): www.nyc.gov/site/specialenforcement/reporting-law/class-b-mdl.page
• RochesterFirst News: NY State STR Regulations Start in 2025: www.rochesterfirst.com/news/new-york-short-term-rental-regulations-start-in-2025/
• Airbnb Help: New York, NY: www.airbnb.com/help/article/868

Practical Implications for “York, NY”

• Because city-specific STR rules for “York, NY” are not available in the provided sources, proceed under New York State law.
• Confirm local zoning and building classification with your county or town clerk.
• Obtain any local business and STR permits; comply with the statewide registry requirements effective March 25, 2025.
• Register for sales and occupancy taxes with NYS and any applicable local authorities.
• If operating within NYC, follow the NYC registration law and MDL restrictions.