NY A05686

Shifts short-term rental unit registration from the state Department of State to county-level registries, with counties able to establish shared multi-county registration systems

Allows counties to opt out of establishing a registration system by enacting a local law before December 31, 2025, or nine months after the effective date

Exempts cities with populations of one million or more (New York City) and jurisdictions that already have their own short-term rental registration systems from the new county registry requirements

Requires booking services to report rental data quarterly to each county where short-term rental units are located, including stay dates, costs, tax collected, addresses, and host names

Authorizes counties and local governments to impose hotel and motel occupancy taxes on short-term rental units and clarifies that booking services are responsible for collecting and remitting sales taxes on rentals they facilitate