Sunday, October 23, 2016

Cuomo, Airbnbs, and Our Lodging Tax

On Friday, Governor Andrew Cuomo signed a bill authorizing fines of up to $7,500 for advertising rentals for fewer than 30 days on Airbnb. It's never clear from the reports about this legislation if it pertains to the entire state or only to New York City (that's the downside of the major city in a state having the same name as the state itself), but since the kinds of buildings to which the legislation applies very likely exist only in New York City, it's reasonable to assume that it pertains only to New York City and not to Hudson. 

The fact that Governor Cuomo is signing legislation, however, reminds us that he has not yet signed the legislation to allow the City of Hudson to levy a tax on rooms in hotels, inns, B&Bs, and accommodations advertised on Airbnb. The current status of the bill appears to be the same as it was back in June, when it was passed by the Assembly and the Senate.



  1. It applies to the entire state. Just exempts dwellings with three or fewer units.

  2. It applies all residential units in the entire state unless they are in buildings with three or fewer units.

  3. Here is what my quick research came up with. I think it is right, but I can't guarantee it:

    1. There are no restrictions on Airbnb's for cities in NY under 375,000 (yes, you guessed it, that means just NYC - runner up Buffalo has 261,000 people). NYS just loves passing legislation that applies only to NYC, and the population cut off is the way the state does it, to make it seem like the legislation has some general application, when of course it does not, and never will have any prospect of doing so. However, smaller cities may elect to subject themselves to the state law. Hudson of course has not done so.

    2. The penalty applies just to NYC, and not for those cities, if any, that have chosen to subject themselves to the state law.

    3. The airbnb restrictions even if applicable only apply to buildings having 3 or more units in general, and even then, does not apply to renting out rooms where the lessor lives in the unit.

    Hudson has until the end of the year as I understand it for the governor to sign Hudson's lodging tax legislation. I am making my final full court press to maximize the odds that the governor in fact signs the legislation. I see no reason why he wouldn't, but it's wise, particularly in this state, to never make assumptions about anything, and to work the traps as hard as one can. Who knew? :)

  4. this is a link to the bill:

    the bill states: An act to amend the multiple dwelling law and the administrative code of
    the city of New York

    its just the city