Mount Vernon, NY Short-Term Rentals: Taxes & Fees (2026)

City Code § 267-97B(2) requires that a short-term rental permit application go to the Building Department with payment of the processing fee set forth in the City Fee Schedule; § 267-97B(6) carries the same fee obligation forward, since permits run one year and renew only upon reapplication, continued compliance and payment of the permit fee. Section 267-97B(4) adds that no permit will issue at all if the property carries unresolved code compliance issues, outstanding City fines or fees, or unpaid taxes, tying the fee and tax obligations directly to eligibility.

On the tax side, § 267-98R, one of the mandatory operating standards in the Standards section, requires that any owner or tenant issued a short-term rental permit comply with any applicable occupancy tax in effect. That duty runs for the life of the permit, not just at issuance, and sits beside the related recordkeeping duty in § 267-98F, which requires an owner renting an entire dwelling unit to keep and produce, on request, a platform statement or certified letter showing the number of rental days in the year, evidence the City can use to check that occupancy tax obligations tied to those rental days are being met.

Section 267-100 layers on an inspection fee: if a reinspection is needed after a compliance failure, it comes with an additional fee under the City Fee Schedule before the property can resume short-term rental use.