Short-term rentals in Goshen, explained properly.

Sec. 22.3(g) says registration may not be transferred to any other person or property or used by anyone other than the person it was issued to. Under Sec. 22.3(e), registration stays in effect as long as the record owner does not change; on a change of ownership the new owner must register again before offering the property for short-term rental. A change in the information in the application must be reported to the building department in writing within 48 hours (Sec. 22.3(h)).

Sec. 22.3(b)(7) requires the permit application to be accompanied by proof of liability insurance for the property with policy limits no less than $1,000,000.00. If the property is not served by municipal water and sewer, the application must also show proof that the onsite utilities have been properly maintained and meet applicable standards (Sec. 22.3(b)(6)).

After an application is submitted, the owner contacts the building inspector to schedule an inspection. On payment of the inspection and permit fees in the Village's schedule of fees, the inspector inspects the property to determine whether it complies with the Village Code and all applicable New York State codes and to verify occupancy limits (Sec. 22.3(c)). The inspector may deny a permit application that is incomplete or where the property otherwise fails to meet the criteria (Sec. 22.4(b)). The fee amounts aren't shown here.

Sec. 22.6 says the Village board sets application and permit fees for short-term rentals by resolution and that the fees are listed in the Village's schedule of fees. We haven't reviewed the fee schedule yet, so no amount or effective date is shown here.

Sec. 22.2(g) applies these terms to all short-term rentals: no illegal conduct by the owner, tenants, guests or invitees; a tenant of the short-term rental is prohibited from subleasing or licensing the use of any portion of the property; the owner or resident agent must make tenants aware of the Village noise ordinance, and conduct that disturbs the health, safety, peace or comfort of the neighborhood or creates a public nuisance is prohibited; garbage, rubbish and recyclables must be stored and placed at the curb consistent with Chapter 38 and not left in public view unless in a proper container. Sec. 22.2(e) says no additional parking spaces may be constructed between the primary residential structure and the street. A resident agent is defined as an individual who lives in the county and can be contacted for emergencies (Sec. 22.1(a)).

Sec. 22.7 makes violations of the article a municipal violation. Conviction is punished by a fine of not more than $500.00 per violation for the first occurrence and $750.00 per day for subsequent offenses. These penalties are in addition to penalties under other provisions of the Village Code, the New York State Uniform Fire Prevention and Building Code and the State Energy Conservation Construction Code. The Village or any person may also bring legal action, including a civil action for an injunction, to end an unlawful short-term rental. Failure to register is a violation subject to these penalties (Sec. 22.2(d)).

Sec. 22.5 makes the owner responsible for guests' compliance. On a complaint or on his own initiative the building inspector may investigate and, on finding a violation, issues a written notice to the owner with a copy to the Village board. The inspector may also issue a notice of suspension if information in the permit application is false or the property violates the New York State Building Code or another part of the Code. A notice must be in writing, identify the property, specify the violation or remedial action, and give ten days from receipt to correct unless extended by the inspector. The owner or resident agent may file a written appeal by the end of that period, and the revocation or suspension is stayed until the Village board decides the appeal or the inspector finds the remedial action acceptable.

New York's Real Property Law article 12-D (sections 447-a to 447-g) covers short-term rental units: an entire dwelling unit or any room or space in a dwelling rented to guests for fewer than 30 consecutive days for tourist or transient use. It does not cover New York City. Every county that is a covered jurisdiction must set up a registration system (counties may share one), unless the county adopted a local law opting out by the later of December 31, 2025 or nine months after the section took effect. Places that already had their own short-term rental registration system when the article took effect, and places that ban short-term rentals, are not covered jurisdictions. In a covered area, a host must register the unit with the county; registration lasts two years, a tenant who is not the permanent occupant or lacks the owner's written permission cannot register, and the registration number must appear on every listing. The unit must not be a single room occupancy, must have a posted evacuation diagram, a posted list of police, fire and poison control numbers and a working fire extinguisher, must be insured for at least $300,000 for third-party property damage and bodily injury (a booking service's insurance can count), and must not be a rent-regulated unit. Booking services may not collect a fee for a unit whose county registration they have not verified. The host requirements and the booking-service check do not apply until the county has set up its registry. Counties warn hosts for the first two violations, may fine up to $200 for a third and up to $500 a day for each later violation, with a seven-day cure period. Any county, city, town or village may pass a local law prohibiting or further limiting short-term rentals. Check your county's website for its registry.

The New York State Department of Taxation and Finance says that, effective March 1, 2025, New York State and local sales tax applies to sales of short-term rental unit occupancy in the state when the rental rate is more than $2.00 per unit per day. A guest pays the tax until becoming a permanent resident by staying in the unit for 90 consecutive days. A $1.50 per unit per day fee applies only in New York City. Counties, cities, towns and villages may charge their own additional occupancy tax, which they administer themselves; those are listed on each city page.

Publication 718 of the New York State Department of Taxation and Finance (rates effective March 1, 2025) lists the state rate as 4% and the combined state and county rate for each county and for cities with their own rate. Erie County is listed at 8 3/4% with no separate city rate. The Department's online Sales Tax Jurisdiction and Rate Lookup gives the rate for a specific address. Local hotel or occupancy taxes are separate and are listed on each city page.

A booking service (a platform that provides the place where the sale happens and collects the rent) that facilitates a short-term rental stay in New York must register with the Tax Department as a sales tax vendor and collect New York State and local sales tax on every stay it facilitates. It must give its hosts Form ST-155, Booking Service Certificate of Collection, within 90 days, or have a publicly available agreement saying it will collect the tax. A host whose stays are all facilitated by a booking service, and who has that certificate or agreement, does not collect the sales tax on those stays.

A host (operator) of a short-term rental unit in New York must register with the Tax Department as a sales tax vendor and collect New York State and local sales tax on stays, unless the host rents out their own property for 3 days or less in a calendar year without a booking service, or a booking service handles all of the host's sales. Registration is done through New York Business Express.