Staten Island STRs owe NYC Hotel Room Occupancy Tax (5.875% + $2/night), NY State Sales Tax (8.875% on SI), and a $1.50/night convention surcharge — roughly 14.75% total. OSE registration costs $145 and platforms auto-collect taxes for registered hosts.
Short-term rentals in Richmond County (Staten Island) are subject to layered taxes under NYC Admin Code §11-2502 (Hotel Room Occupancy Tax) and NY Tax Law Article 28. The NYC Hotel Room Occupancy Tax is 5.875% of the room rate plus $2.00 per room per night. NY State sales tax in NYC (including SI) is 8.875% (4% state + 4.5% NYC + 0.375% MCTD). An additional $1.50/night NYC Javits Convention Center surcharge applies under Admin Code §11-2502(a)(3). Combined effective rate reaches approximately 14.75%. Hosts registered with OSE under Local Law 18 of 2022 benefit from automatic collection and remittance by booking platforms (Airbnb, Vrbo) under NY Tax Law §1101(c)(6). Direct-booking hosts must register with the NYS Department of Taxation and Finance for a Certificate of Authority and with the NYC Department of Finance. Staten Island hosts should note that the $145 OSE registration fee (per NYC Rules Title 33) is a one-time fee, but NY State STR Registry (Senate Bill S885C, effective 2026) may add further filings. Rent collected from cabin-style rentals or ADUs also counts if the stay is under 90 days.
Unremitted occupancy tax: NYC Admin Code §11-2508 imposes penalty of 10% plus 1% interest per month. Unregistered hosts: $1,000 to $5,000 per violation under Local Law 18. NYS sales tax non-remittance: up to 30% penalty plus interest. Willful evasion: misdemeanor under NY Tax Law §1817.
See how Richmond County's taxes & fees rules stack up against other locations.
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