Short-term rentals in New York City are subject to the city's hotel room occupancy tax. Vacation rental operators must collect and pay this tax unless the host rents a whole home to guests not more than 14 days in a year or only once or twice in a year. Vacation rental hosts in New York City must also collect state-administered lodging taxes: state sales tax, New York City sales tax, and a hotel unit fee of $1.50 per day. Some short-term rental marketplaces have agreements with individual counties in New York to collect lodging taxes for their hosts. However, neither Airbnb nor Vrbo currently collect taxes on behalf of their hosts in New York City. When hosts don't have lodging taxes collected on their behalf, they're responsible for registration, collection, and tax return filing with the city and state. MyLodgeTax can help New York vacation rental hosts automate and simplify lodging tax compliance.