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 percent and Suffolk County sales tax 4.625 percent, total STR tax burden is roughly 11.625 percent. Airbnb and Vrbo collect and remit county bed tax automatically.
Suffolk County Chapter 523 (Hotel and Motel Tax Law) requires all operators including STRs to register with the County Treasurer, collect 3 percent bed tax on stays under 30 days, and file quarterly returns. NY State Tax Law Article 28 imposes 4 percent state sales tax; Suffolk County adds 4.25 percent local sales tax plus 0.375 percent MCTD (metropolitan commuter transportation district) = 8.625 percent sales tax total. The Peconic Bay Region Community Preservation Fund transfer tax (2 percent) applies to property sales in the 5 East End towns but not to rentals. Town rental permit fees are separate: East Hampton 250 dollars biennial, Southampton 200-500 dollars.
Failure to collect bed tax: 100 percent penalty plus interest under Chapter 523. Sales tax evasion: NY State tax fraud penalties.
Suffolk County, NY
Suffolk County skateboarders are governed mainly by town ordinances regulating sidewalk and street use; New York Vehicle and Traffic Law treats e-skateboards...
Suffolk County, NY
New York courts have struck down most general loitering offenses on constitutional grounds, leaving Suffolk County to rely on narrowly drawn state statutes; ...
Suffolk County, NY
Loud parties on Long Island fall under town noise ordinances and the New York Penal Law disorderly conduct statute, with Hamptons summer rentals drawing inte...
Suffolk County, NY
Suffolk County prohibits smoking in county parks, beaches, and many outdoor public spaces, building on New York's Clean Indoor Air Act with additional county...
Suffolk County, NY
Under New York Cannabis Law and Public Health Law, adults over 21 may smoke or vape cannabis anywhere tobacco smoking is allowed, but Suffolk County parks an...
Suffolk County, NY
New York State Liquor Authority law and local Suffolk County town codes generally prohibit consuming alcoholic beverages or possessing open containers in pub...
See how Suffolk County's taxes & fees rules stack up against other locations.
Help us keep this page accurate. If you notice an error or outdated information, let us know.