---
title: "New York State Short-Term Rental Law: County Registry Overview"
url: https://stacklist.com/card/9cbcffb6-b8a6-4e4f-88c3-60c11dd359ba
source_url: "https://www.nysac.org/issues/short-term-rentals/"
summary: "New York State's short-term rental law, signed in December 2024 and amended in February 2025, requires STR platforms to collect and remit sales and occupancy taxes while authorizing counties to establish registries for local tax collection and housing data. Counties can opt-in to create registries, amend local laws for occupancy tax collection, or pursue voluntary agreements, with implementation timelines varying based on existing authority and registry status."
tags: "short-term-rental, new-york-state, county-registry, tax-collection, occupancy-tax, housing-regulation"
key_entities: "Governor Hochul (person), New York State (location), New York State Association of Counties (organization), Deckard Technologies (organization), short-term rental registry (concept), S.885C / A.4130C legislation (event), Chapter 99 of the Laws of 2025 (event)"
classification: "reference"
content_hash: "sha256:b0c083359288ec35a5232f4ff3b467196cf9b3ee489b8b60076f5e9d2047b960"
acp_version: "0.2"
token_counts_approximate: 973
visibility: public
agent_accessible: true
status: "final"
---

# New York State Short-Term Rental Law: County Registry Overview

Short Term Rentals Short-Term Rentals Section Menu On December 21 st , 2024, Governor Hochul signed into law legislation to regulate and govern the short-term rental industry (S.885C / A.4130C). In February of 2025, Governor Hochul signed a chapter amendment ( Chapter 99 of the Laws of 2025--S.820 / A.5686 ) creating the final framework for counties to implement this new legislation. What it Means for Counties From the county perspective, this legislation will create a system whereby short-term registry platforms will be required to collect and remit to the state tax and finance department both the local sales tax as well as the state’s 4% sales tax. Tax and Finance will then remit those receipts to counties via the normal sales tax distribution process. Additionally, this legislation authorizes counties (at local discretion) the ability to establish a county-wide short-term rental registry. This registry would also enable counties to receive hotel/motel occupancy taxes from the short-term rental industry. Counties will be required to amend their local laws to allow for the collection of these occupancy tax revenues from STRs. If a county opts out of the registry, they could still enter into voluntary collection agreements or other local mechanisms to collect occupancy taxes from STR vendors. The registry data collected from the hosts and STR platforms will also provide counties with a glimpse into their current housing stock. A registry would provide counties with address locations, lengths of stay, and the number of guests staying in your community. This may be helpful in understanding the existing housing landscape and how your economic development and planning office can assist local municipalities in land use activity. Implementation For counties, the timing of local occupancy tax collection will vary depending on existing local laws and whether a county opts-in to creating a local registry. The table below describes the timelines for each scenario. County STR Status Platform Tax Implications Counties that currently have authority to apply their lodging tax to STRs and have already done so. STR platforms to begin tax collection and remittance obligations on March 1, 2025. Counties that have authority to apply their lodging tax to STRs but have not yet done so. STR platform tax obligations will begin when the county extends the lodging tax to STRs (via a local law amendment). Counties that did not have authority to extend their tax until the enactment of S.885. STR platform tax obligations will begin when the county (1) launches a registry and (2) levies a tax. Counties that opt-out. STR platforms will have no tax obligations for this group. Additional Resources Chapter Amendment Read the Chapter Amendment that establishes the final framework for counties to implement this new legislation. Implementation Analysis Learn more about the implementation of New York's short-term rental law with our analysis of the Chapter Amendment that enacted the legislation. Deckard Technologies NYSAC has established an excelsior partnership with Deckard Technologies. Deckard Technologies is the number one short-term rental identification platform for local government tax & compliance teams. Webinars March 27, 2025 Navigating the Short-Term Rental Law January 23, 2025 Understanding NY's Short-Term Rental Law FAQ Disclaimer: The following document not legal advice. NYSAC staff has attempted to answer these questions to the best of our ability. We encourage all counties to engage and work with your county attorney to ensure proper compliance with state law. FAQ - NY's Short-Term Rental Law Download - File size: 51KB Questions? If you have additional questions about this law, email us at: STR@nysac.org Contact Us New York State Association of Counties 515 Broadway, Suite 402 Albany, NY 12207 Phone: (518) 465-1473 Fax: (518) 465-0506