Overview
Effective December 22, 2025, Booking Services are required to submit quarterly reports to the NYS Department of State.
“Booking Services” means a person or entity who, directly provides one or more online, computer or application-based platforms that individually or collectively can be used to:
• List or advertise offers for short-term rentals of short term, and rental units.
• Accept offers to rent short-term rental units.
• Allow individuals to reserve or pay for short-term rental units.
• Charges a fee for the use of short-term rental platform, or any service in connection with a short-term rental.
“Booking Services” means a person or entity who, directly provides one or more online, computer or application-based platforms that individually or collectively can be used to:
• List or advertise offers for short-term rentals of short term, and rental units.
• Accept offers to rent short-term rental units.
• Allow individuals to reserve or pay for short-term rental units.
• Charges a fee for the use of short-term rental platform, or any service in connection with a short-term rental.
Requirements
Reports are due the first day of every January, April, July, and October. The Booking Services must report the total number of short-term rental unit guest stays that the Booking Services facilitated during the applicable reporting period for each county where the listings are located.
The non-refundable fee for filing this report is $25.
How to Apply
Portal Guide
Frequently Asked Questions
| Question | Answer |
|---|---|
| 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-a and 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 23, 2025, until December 21, 2025. |
| How can I submit a quarterly report? | The submission is to be electronic and submitted through a website-based portal. The link will be available on 12/22/25. |
| When are my subsequent reports due? | Following the initial report, booking services must file reports every January 1st, April 1st, July 1st and October 1st. Each subsequent report must contain the aggregate number of short-term rental unit guest stays facilitated by the booking service within the state, for the applicable reporting period, by county, during the period since the prior filed report. (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, pursuant to NY Executive Law § 96(12). |
Contact Division of Corporations, State Records and Uniform Commercial Code
Contact the Division of Corporations, State Records, and Uniform Commercial Code