What is a “short-term rental unit?”
A “short-term rental unit” is a dwelling, room, or living space that is made available to rent for less than 30 consecutive days where the rental unit is offered for tourist or temporary use (See Real Property Law § 447-a).
What is a “booking service?”
A “booking service” provides a platform to list or advertise short-term rental units, and that accepts offers, reserves or pays for such rentals, and that charges, collects or receives a fee for the use of such platform or for the provision of any service in connection with a short-term rental (See Real Property Law § 447-a).
Are booking services required to file reports?
Yes, beginning on December 22, 2025, and on the first day of every January, April, July and October, booking services must file an electronic report with the Department of State. This filing will report the number of short-term rental unit guest stays facilitated by county during the reporting period (See Real Property Law § 447-g).
When is the first quarterly report due?
The first quarterly report is due on December 22, 2025. The initial filing must report, by county, the number of short-term rental unit guest stays facilitated from September 22, 2025, through December 22, 2025.
When are my subsequent reports due?
Following the initial report, booking services must file reports on the first day of every January, April, July and October. The filings must contain the number of short-term rental unit guest stays facilitated by, county, during the applicable reporting period (See Real Property Law § 447-g).
What is a “short-term rental unit guest stay?”
A guest stay is an agreed upon rental period, and not the total number of nightly stays by the guest. For example, a rental period of 7 nights is considered 1 guest stay.
Is there a fee for filing a quarterly report?
Yes, there is a non-refundable $25 fee for filing each quarterly report
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