Short-term rentals in Kingston, explained properly.

This is the fact sheet's definition. Any owner renting a property for fewer than 30 consecutive days must apply for a Short-Term Rental Permit. The City's fact sheet summarises Form-Based Code Sec. 405-21; we haven't reviewed the code text itself or the zoning map, so confirm details with the Office of Housing Initiatives.

The fact sheet states that for all permit types only one short-term rental is allowed per property. The City's fact sheet summarises Form-Based Code Sec. 405-21; we haven't reviewed the code text itself or the zoning map, so confirm details with the Office of Housing Initiatives.

After the initial registration is received and approved, the Building Safety Department contacts the owner to schedule an inspection before approving the permit and sending the license. Thereafter an inspection is needed every two years. The City's fact sheet summarises Form-Based Code Sec. 405-21; we haven't reviewed the code text itself or the zoning map, so confirm details with the Office of Housing Initiatives.

The fact sheet states the license number must be included in all online listings for the unit. The City's fact sheet summarises Form-Based Code Sec. 405-21; we haven't reviewed the code text itself or the zoning map, so confirm details with the Office of Housing Initiatives.

Renting or advertising without a license violates the City of Kingston's Zoning Code and is subject to enforcement and fines set in the City fee schedule. The fact sheet lists the current violation fees per day rented or per day advertised. The City fee schedule and its effective date haven't been reviewed yet, so these fees need review. The City's fact sheet summarises Form-Based Code Sec. 405-21; we haven't reviewed the code text itself or the zoning map, so confirm details with the Office of Housing Initiatives.

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.