Stays of 30 days or longer are exempt from Suffolk County hotel-motel occupancy tax and most town short-term rental registries. Extended home-shares fall under New York Real Property Law and the 2019 Housing Stability and Tenant Protection Act rather than transient-rental ordinances.
Suffolk County Code Chapter 358 defines a taxable hotel stay as occupancy under 30 consecutive days. East End town rental registries similarly exempt long-term tenancies from short-term rental rules. Once a stay reaches 30 days, the relationship converts to a residential tenancy governed by New York Real Property Law Article 7 and the Housing Stability and Tenant Protection Act of 2019, which extends statewide notice and security-deposit rules. Hosts using extended home-share platforms like Furnished Finder or Kopa typically fall outside short-term rental enforcement but assume landlord obligations including habitability under RPL Section 235-b.
Misclassifying a transient stay as long-term to avoid the county hotel tax can trigger back assessments, 5 percent penalty, and 1 percent monthly interest under Chapter 358 audits.
Suffolk County, NY
Suffolk County imposes a 3 percent hotel/motel occupancy tax under County Code Chapter 523 on all rentals under 30 days. Combined with NY State sales tax 4 p...
Suffolk County, NY
New York Real Property Law Section 7-108, enacted via the 2019 Housing Stability and Tenant Protection Act, caps residential security deposits at one month r...
See how Suffolk County's extended home share rules stack up against other locations.
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