Reporting For Booking Services - OSE

Office of Special Enforcement


For Booking Services

Laws and Rules
For Hosts
For Booking Services
Class B Multiple Dwellings List

Laws and Rules

For Hosts

For Booking Services

Class B Multiple Dwellings List


Pursuant to New York City's Booking Service data reporting law, "Booking Services" are required to provide information about certain short-term rental transactions to the Mayor's Office of Special Enforcement (OSE). A Booking Service is any entity that, "directly or indirectly (1) provides one or more online, computer or application-based platforms that individually or collectively can be used to (i) list or advertise offers for short-term rentals, and (ii) either accept such offers, or reserve or pay for such rentals; and (2) charges, collects or receives a fee for the use of such a platform or for provision of any service in connection with a short-term rental." A platform is not a "booking service" if it solely lists or advertises offers for short-term rentals but does not have a mechanism to accept the offer or pay for the rental.

All Booking Services must submit a report that includes details for all rental transactions for each qualifying listing. A "qualifying listing" is a listing or advertisement that offers or appears to offer a short-term rental of either "an entire dwelling unit or housing accommodation," or "for three or more individuals at the same time." Listings that "appear to offer ... an entire dwelling unit" are those that offer a specific type of housing using terminology that implies the entirety of a housing type is what is being rented. For example, listings that offer properties described as "apartment", "condo", "house", "studio" or "townhouse", or "condo", as well as other possible descriptions, appear to offer an entire dwelling unit.

Report Format

The report filed by a Booking Service with qualifying listings must consist of three files, each saved in a ".csv" format, each containing specified datapoints that relate to the listing, the transactions, and the hosts.

Download instructions on the required format

Reporting Deadlines

A Booking Service's initial report covering activity occurring between January 3, 2021 and March 31, 2021, is due no later than Monday, May 31, 2021.

Following the initial report, a Booking Service's report must be submitted to OSE not more than 45 calendar days after the conclusion of each quarterly reporting period.

With the exception of the initial reporting period, the reporting periods consist of the following quarters:

January 1 to March 31

April 1 to June 30

July 1 to September 30

October 1 to December 31

Submission Process

Before submitting a report, Booking Services should review these instructions on the submission process.

Create an NYC ID Account

Prior to submitting quarterly reports, Booking Services are required to create an NYC.ID account. This account, once authorized as described below, will allow Booking Services to access the secure submission portal and electronically submit their reports to OSE. The account must be created with a valid email as the username, and that email will be used by OSE to communicate with the booking service regarding the report.

Request OSE authorization to use the NYC ID to access the portal

Using the form below, Booking Services must inform OSE what email username is tied to the NYC ID account created by the Booking Service for use in submitting the reports. Only NYC IDs verifiably being used by Booking Services will be granted access to the submission portal. OSE will verify the request with the Booking Service and provide a confirmation that the NYC ID is approved for use.

Ensure the reports are in the correct format

Reports not properly formatted as described in the instructions may be rejected by the portal or by OSE.

Download instructions on the required format

Log in to the portal and upload the report

Once authorized, the Booking Service will be able to log in to the portal. The user will indicate the calendar year and the relevant quarter, and then select the files to upload in each of the three categories. The user will also need to indicate if this is a new submission, or a resubmission. If the user chooses resubmission, they will be required to provide a brief explanation of the reason for the resubmission. The user will then click "Submit Quarterly Report." The user will then receive a screen indicating either that the submission was successful, or a screen letting the user know that the submission failed and identifying the errors that need to be corrected. If the report was successfully submitted, the screen will also provide a confirmation number, which the user should preserve for the Booking Service's records and include on any correspondence with OSE.

Login to the booking service data reporting submission portal

Do you want to seek authorization of your account or ask a question about the submission process?

* Indicates required fields

Nature of inquiry*

Request authorization to use the submission portal

Ask OSE a question about the submission process

This site is protected by reCAPTCHA and the Google Privacy Policy and Terms of Service apply.

Submit