Bronx STRs owe combined lodging taxes of roughly 14.75 percent plus $1.50-$2.00 per night. This includes NYC Hotel Room Occupancy Tax (5.875 percent plus $2/night for units $40+), NY State Sales Tax (4 percent), NYC Sales Tax (4.5 percent), and MCTD surcharge (0.375 percent).
The Bronx, as part of NYC, levies its Hotel Room Occupancy Tax under NYC Admin Code Title 11 Chapter 25 at 5.875 percent plus a unit fee of $0.50-$2.00 per room per night depending on rental price. State and city sales taxes add another 8.875 percent under NY Tax Law Article 28. Airbnb and Vrbo collect and remit NY State/City sales tax and the occupancy tax for registered NYC listings. Hosts still must file quarterly CR-Q returns with NYC Department of Finance if platforms do not remit. OSE registration application fee: $145 (2023 schedule).
Failure to collect/remit NYC hotel tax: interest at 7.5 percent plus penalties up to 30 percent under Admin Code 11-2515. Criminal tax fraud possible for willful evasion.
Other ordinances people look up for this city. Green dot = verified primary-source excerpt.
Bronx County, NY
Open burning is prohibited in Bronx County under both NYC Fire Code FC 307 and 6 NYCRR Part 215. Burning leaves, brush, trash, or yard waste is illegal year-...
Bronx County, NY
Bronx County is not in a designated wildfire hazard zone. No WUI maps, Cal Fire-equivalent designations, or Chapter 7A-style construction rules apply in NYC.
Bronx County, NY
Bronx County follows NYC Fire Code (Title 29). Open flames and recreational fires are prohibited on terraces, balconies, roofs, and within 10 feet of combust...
Bronx County, NY
Backyard recreational fires are only allowed at 1-2 family homes with private yards, using approved portable fire pits under 3 feet wide. Apartment buildings...
Bronx County, NY
NYC Administrative Code 27-2045 requires working smoke alarms in every dwelling unit. Since 2019 all replacement alarms must be sealed 10-year battery or har...
Bronx County, NY
The Bronx is a dense urban borough with no wildland-urban interface, so there is no defensible space ordinance. Property owners must still maintain lots free...
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