New York § 1200 Authorization to impose occupancy tax on short term rental units

New York Statutes

§ 1200 — Authorization to impose occupancy tax on short term rental units

New York § 1200

JurisdictionNew York

Law TAXTax

Part 1Authority to Impose Taxes

Subpart ATaxes Administered By Cities, Counties and School Districts

Art. 29Taxes Authorized For Cities, Counties and School Districts

This text of New York § 1200 (Authorization to impose occupancy tax on short term rental units) is published on Counsel Stack Legal Research, covering New York primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.

Bluebook

N.Y. Tax § 1200 (2026).

Text

  § 1200. Authorization to impose occupancy tax on short term rental\nunits. Where a county has not exercised the option pursuant to paragraph\n(b) of subdivision one of section four hundred forty-seven-c of article\ntwelve-d of the real property law to enact a local law stating that such\ncounty opts not to establish a registration system for short-term rental\nunits, as such term is defined in subdivision two of section four\nhundred forty-seven-a of article twelve-d of the real property law, such\ncounty or any local government in such county that is authorized and\nempowered to impose a tax on hotel and motel occupancy pursuant to this\nsubpart is hereby authorized and empowered to adopt and amend local laws\nimposing such tax to include a tax on occupancy of a short term rental\nunit,

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§ 1200. Authorization to impose occupancy tax on short term rental\nunits. Where a county has not exercised the option pursuant to paragraph\n(b) of subdivision one of section four hundred forty-seven-c of article\ntwelve-d of the real property law to enact a local law stating that such\ncounty opts not to establish a registration system for short-term rental\nunits, as such term is defined in subdivision two of section four\nhundred forty-seven-a of article twelve-d of the real property law, such\ncounty or any local government in such county that is authorized and\nempowered to impose a tax on hotel and motel occupancy pursuant to this\nsubpart is hereby authorized and empowered to adopt and amend local laws\nimposing such tax to include a tax on occupancy of a short term rental\nunit, as such term is defined in paragraph nine of subdivision (c) of\nsection eleven hundred one of this chapter.\n