N.Y. Tax Law § 1200: Authorization to impose occupancy tax on short term rental units

§ 1200. Authorization to impose occupancy tax on short term rental

units. Where a county has not exercised the option pursuant to paragraph

(b) of subdivision one of section four hundred forty-seven-c of article

twelve-d of the real property law to enact a local law stating that such

county opts not to establish a registration system for short-term rental

units, as such term is defined in subdivision two of section four

hundred forty-seven-a of article twelve-d of the real property law, such

county or any local government in such county that is authorized and

empowered to impose a tax on hotel and motel occupancy pursuant to this

subpart is hereby authorized and empowered to adopt and amend local laws

imposing such tax to include a tax on occupancy of a short term rental

unit, as such term is defined in paragraph nine of subdivision (c) of

section eleven hundred one of this chapter.