Reporting Law

Office of Special Enforcement


Reporting Law

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


Reporting Law

Required Disclosures of Short-Term Rental Transactions by Booking Services

On January 3, 2021, New York City’s Booking Service data reporting law took effect. This law applies to online platforms that provide short-term rental booking services for a fee. It also requires those Booking Services to provide information about certain transactions to the Mayor's Office of Special Enforcement (OSE).

All transactions for listings that have five or more nights booked per quarter will be reported to OSE if the listings offer entire home rentals or home rentals to three or more individuals at the same time.

Listings for units in “Class B multiple dwellings” — which are lawfully used for short-term rental based on approval of the New York City Department of Buildings — are exempt from the reporting requirements.

The information reported to OSE will include:

the physical address of the short-term rental unit;

the location online of the advertisement that resulted in the short-term rental;

information relating to the identity of the host, including contact and payout account information; and

information related to the scope of the short-term rental transaction.

A Booking Service’s first report will include transactions between January 3, 2021 through March 31, 2021, and is due no later than Monday, May 31, 2021.

OSE will use the information to conduct enforcement, education, and analysis consistent with its mission of preserving housing, promoting community livability, promoting safe building conditions, preventing consumer deception, and educating the public about the laws governing short-term rentals.