Sullivan County, NY Short-Term Rentals: Repeat Violator Strikes (2026)

Under Sullivan County Code Section 182-27F, the County Treasurer's office may revoke a short-term rental host's registration once it determines the host has violated any provision of the Room Tax Law (Chapter 182, Part 3) at least three times in two consecutive years. A host found ineligible this way cannot re-register for up to 12 months from the date of the County's determination. That revocation sits at the end of a graduated penalty ladder spelled out in Section 182-36D: a first violation draws only a warning notice, issued without penalty, that details what the host must do to cure it.

A host gets a seven-day cure period after any violation notice, during which no further fines accrue for that same unit. A third violation can draw a fine of up to $200. Every violation after that can draw a fine of up to $500 per day until cured. The penalty schedule is issued 'in accordance with NYS Real Property Law Section 447-e' and can be enforced by the County, or by the town or village code enforcement officer where the rental sits, or by the state Attorney General's designee.

Section 182-38B also lets the County assess unpaid tax or penalties at any time if no return was ever filed, and generally within three years of a filed return unless it was willfully false. Registration itself, under Section 182-27B, runs for two years and is renewed each January, so a host who accumulates three strikes inside that same two-year registration window loses the registration outright rather than merely facing a fine.