FAQ for Registered Hosts

Can I add listings after I get a registration number? 

Yes. Registered hosts can now add listings using our Short-Term Registration Portal. Simply log in click “Add or Correct a Listing.” OSE will review the listing for its compliance with city laws, and you will be notified by email if it is approved or if you need to make corrections to the listing. Please note that adding it to your application does not automatically associate it with your registration. 

Do I owe taxes on my short-term rentals? 

Likely yes. Income derived from short-term rentals is taxable.  

You are encouraged to check with the NYC Department of Finance to determine whether to collect the hotel room occupancy tax. To learn more, see the NYC Department of Finance's Hotel Room Occupancy Tax resources page. 

Questions regarding sales tax liability must be directed to the NYS Department of Taxation and Finance. To learn more, visit the NYS Department of Taxation and Finance’s Sales and Use Tax page. 

Please note that the requirements to collect and pay tax are independent of the requirement to register a short-term rental, and OSE has no role in determining or enforcing your tax obligations. 

What happens if I don't follow the Short-Term Rental Registration Law? 

Conducting short-term rentals without a registration is subject to fines of the lesser of either $5,000 per transaction or triple the revenue the host generated. Registered hosts can face additional fines for failing to comply with registration program requirements. Building owners can be held accountable for violations of building and fire codes as well, including when a tenant is the one engaging in the illegal activity. 

Will the Office of Special Enforcement conduct in-person inspections of the property? 

The registration process does not require an inspection. However, the Office of Special Enforcement  conducts inspections in order to ensure that building owners and residents are complying with the law, usually after receiving a complaint or evidence of illegal activity, or to determine if past illegal activity has stopped. OSE does not provide advance notice of an inspection that seeks to observe illegal activity as it is occurring. 

Will the Office of Special Enforcement use listings and inspection data to monitor compliance? 

Yes. All information will be reviewed to help keep New York neighborhoods vibrant, stable, and livable. Illegal short-term rentals can be dangerous for neighbors, guests, and first responders. Inspectors are sent for inspections in response to 311 complaints and to proactively investigate evidence of illegal activity. 

What happens if my building is added to the Prohibited Buildings List after I have registered as a short-term rental host? 

If a current, active short-term rental registration exists in a building that is added to the Prohibited Buildings List after registration, OSE may move to revoke that registration based on the Prohibited Buildings List application.  

Revocation proceedings will occur before the Office of Administrative Trials and Hearing (“OATH”). The registered host will be provided notice and an opportunity to be heard. The process to revoke is not automatic and the building owner may be required to submit documentation to the administering agency and to appear at an OATH revocation proceeding to provide documentation that existing leases and other agreements prohibit short-term rentals in this building. Failing to appear or provide sufficient evidence may result in the registration continuing despite the Prohibited Buildings List application.