{"data":{"id":"us-ny/n.y.-tax-law-1200","jurisdiction":"us-ny","citation":"N.Y. Tax Law § 1200","heading":"Authorization to impose occupancy tax on short term rental units","body":"§ 1200. Authorization to impose occupancy tax on short term rental\nunits. Where a county has not exercised the option pursuant to paragraph\n(b) of subdivision one of section four hundred forty-seven-c of article\ntwelve-d of the real property law to enact a local law stating that such\ncounty opts not to establish a registration system for short-term rental\nunits, as such term is defined in subdivision two of section four\nhundred forty-seven-a of article twelve-d of the real property law, such\ncounty or any local government in such county that is authorized and\nempowered to impose a tax on hotel and motel occupancy pursuant to this\nsubpart is hereby authorized and empowered to adopt and amend local laws\nimposing such tax to include a tax on occupancy of a short term rental\nunit, as such term is defined in paragraph nine of subdivision (c) of\nsection eleven hundred one of this chapter.","path":["Tax Law","Article 29. Taxes Authorized For Cities, Counties and School Districts","Part 1. Authority to Impose Taxes","Subpart A. Taxes Administered By Cities, Counties and School Districts"],"source_url":"https://legislation.nysenate.gov/api/3/laws/TAX/1200","current_through":"2026-09-11","vintage":"","retrieved_at":"2026-09-14T19:32:45Z","sha256":"bc37d691b2cacd09ca33b50fceca5ef334d598af0851a77d1d132c754d5e7123","source_id":"us-ny","stale":false,"prev":"us-ny/n.y.-tax-law-1197","next":"us-ny/n.y.-tax-law-1201"},"notice":"GroundRules: Original legal text. Not legal advice."}