Suffolk County, NY Short-Term Rentals: Host Platform Liability (2026)
Key Facts
- Tax rate
- 5.5% of per-diem rental rate
- Platform status
- deemed a "room remarketer"/operator
- Registration
- certificate filed with County Comptroller
- Registration penalty
- $50 per day unregistered
- Tax violation penalty
- misdemeanor, up to $1,000 + 1 year
Summary
Suffolk County's hotel/motel occupancy tax law reaches booking platforms directly: any internet platform that connects a host with a guest and handles payment is a "room remarketer," legally an operator on the hook for the county's 5.5% tax.
"Arranging indirectly" shall include, but not be limited to, the operators of internet platforms connecting individuals who offer accommodations to individuals who wish to book accommodations and, if the parties agree on the price and terms, they can complete the transaction, including payment, via such platform. Such platform must reference and include the method of payment for the hotel/motel tax. [Added 12-19-2023 by L.L. No. 1-2024] SHORT-TERM RENTAL An entire dwelling unit, or a room, group of rooms, other living or sleeping space, or any other space within a dwelling, made available for rent by guests for less than 30 consecutive days, where the unit is offered for tourist or transient uses by the operators of the dwelling. [Added 12-19-2023 by L.L. No. 1-2024]
Full Breakdown
Suffolk County Code § 523-9 defines OPERATOR to include a "room remarketer," and defines ROOM REMARKETER's "arranging indirectly" to expressly cover internet platforms that connect hosts offering accommodations with guests who book and pay through the platform. Any such platform must reference and include the method of payment for the hotel/motel tax. As an operator, the platform inherits the registration, collection and remittance duties set out in §§ 523-10 and 523-11 for short-term rentals countywide, regardless of which town or village the listed unit sits in.
Violations & Fines
Operators who fail to register face a $50/day fine (§ 523-10C). Failing to collect, remit, or filing a false return is a misdemeanor punishable by up to $1,000 and one year in jail, plus a 10% penalty and 1% monthly interest on unpaid tax (§ 523-11E, F).
Frequently Asked Questions
Does a booking platform like Airbnb count as an operator in Suffolk County?
What must the platform actually do under this rule?
Sources & Official References
Other rules in Suffolk County
New York rules heatmap·Compare Suffolk County to another location·View the New York short-term rentals overview
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