Manhattan STRs are subject to NYC Hotel Room Occupancy Tax plus NY State and City sales taxes, for a combined total of approximately 14.75% plus a nightly unit fee.
Short-term rentals in New York County (Manhattan) are subject to multiple layers of lodging taxation totaling approximately 14.75 percent of the room rate plus a fixed per-night fee. The components include the NYC Hotel Room Occupancy Tax of 5.875 percent on rooms renting for 40 dollars or more per day administered by the NYC Department of Finance, the NY State sales tax of 4 percent, the NYC local sales tax of 4.5 percent, the Metropolitan Commuter Transportation District sales tax surcharge of 0.375 percent, and a flat NYC Hotel Unit Fee of approximately 1.50 dollars per unit per day. Hosts must register for a Certificate of Authority with the NY State Department of Taxation and Finance and a Hotel Tax account with NYC Finance. Booking platforms such as Airbnb may collect and remit some of these taxes on the host behalf under agreements with the city and state, but hosts remain ultimately responsible. A separate NYC STR registration fee under Local Law 18 also applies. Contact NYC Finance and NY Tax for specifics.
Contact your local code enforcement office for specific penalty information.
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New York County, NY
Manhattan enforces NYC Admin Code 24-235, which prohibits a dog from barking more than 10 minutes continuously during the day or 5 minutes at night in any re...
New York County, NY
Manhattan enforces NYC Administrative Code Title 24 Chapter 2, limiting interior residential noise to 45 dBA between 10 PM and 7 AM, with NYPD and DEP respon...
New York County, NY
Outdoor music events in Manhattan require an NYPD Sound Device Permit and a Mayor Office Street Activity Permit, and must comply with NYC Admin Code 24-244 t...
New York County, NY
NYC Admin Code Title 24 Chapter 2 sets tiered dBA limits in Manhattan: 45 dBA interior night residential, 50 dBA day, 7 to 10 dBA above ambient commercial, w...
New York County, NY
Private outdoor pools are rare in Manhattan, but any residential pool over 24 inches deep must have a 4-foot barrier with self-closing, self-latching gates u...
New York County, NY
Barbed and razor wire are prohibited on residential property in NYC. In landmarked or historic districts of Manhattan, the LPC controls fence materials and t...
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