New York City vs Park City

New York Effectively Banned | Utah Legal with Permit

Disclaimer: General information only — not legal advice. Verify with your local government.

New York City, New York
Status Effectively Banned
Permit Fee $145 registration fee (OSE)
Tax Rate 5.875% hotel room occupancy tax + state/city sales tax
Day Limit No limit
Renewal Every 2 years
Platform Tax Yes
Max Fine $5,000 first offense; up to $7,500 for subsequent violations
Park City, Utah
Status Legal with Permit
Permit Fee $149 administrative fee + $28.74/bedroom (annual)
Tax Rate ~8.6% combined (state + local sales + 1% municipal TRT + 0.32% state TRT)
Day Limit No limit
Renewal Annual
Platform Tax Yes
Max Fine Daily fines per violation; license revocation for repeat offenses

Park City has more favorable STR regulations overall.

Permits & Licensing

New York City charges $145 registration fee (OSE) for STR licensing, while Park City charges $149 administrative fee + $28.74/bedroom (annual). New York City renewal is every 2 years, and Park City renewal is annual. Overall, Park City has a more permissive regulatory environment (Legal with Permit) compared to New York City (Effectively Banned).

Tax Obligations

In New York City, hosts pay 5.875% hotel room occupancy tax + state/city sales tax. In Park City, hosts pay ~8.6% combined (state + local sales + 1% municipal TRT + 0.32% state TRT). Both cities benefit from automatic platform tax collection through Airbnb and similar services, simplifying compliance for hosts.

Day Limits & Restrictions

Neither city imposes an annual day limit on short-term rentals, giving hosts year-round flexibility.

Fines & Enforcement

Hosts operating without a permit in New York City face penalties including $5,000 first offense; up to $7,500 for subsequent violations. In Park City, violations can result in Daily fines per violation; license revocation for repeat offenses. Both cities actively enforce their STR regulations, so securing proper licensing before listing is essential in either market.

New York City Overview

Local Law 18 (2023) requires hosts to register with OSE, be present during stays, and limits guests to 2. Entire-apartment rentals under 30 days are effectively banned. Only hosted stays with the owner present are permitted.

Contact: NYC Mayor's Office of Special Enforcement — (212) 676-4101

Full New York City guide →

Park City Overview

Nightly Rental License required; only certain zones allow STRs (e.g., Old Town, Canyons Village). Areas like Prospector and Meadows Estates prohibit nightly rentals. Must pass building inspection and designate 24/7 local contact.

Contact: Park City Finance Department — (435) 615-5231

Full Park City guide →

Frequently Asked Questions

Is it easier to Airbnb in New York City or Park City?
New York City is classified as "Effectively Banned" while Park City is "Legal with Permit." New York City's permit fee is $145 registration fee (OSE) compared to $149 administrative fee + $28.74/bedroom (annual) in Park City. Overall, Park City has a more host-friendly regulatory environment.
Which city has higher STR taxes — New York City or Park City?
New York City charges 5.875% hotel room occupancy tax + state/city sales tax, while Park City charges ~8.6% combined (state + local sales + 1% municipal TRT + 0.32% state TRT).
Which city has stricter fines for illegal short-term rentals?
New York City: $5,000 first offense; up to $7,500 for subsequent violations. Park City: Daily fines per violation; license revocation for repeat offenses. Both cities actively enforce STR regulations, so proper licensing is essential.
Do New York City and Park City have day limits for Airbnb?
New York City has no annual day limit. Park City has no annual day limit.
Which city is better for first-time Airbnb hosts — New York City or Park City?
For new hosts, consider the total cost of entry: New York City charges $145 registration fee (OSE) for permits with 5.875% hotel room occupancy tax + state/city sales tax in taxes. Park City charges $149 administrative fee + $28.74/bedroom (annual) with ~8.6% combined (state + local sales + 1% municipal TRT + 0.32% state TRT). Automatic tax collection in New York City and Park City makes compliance easier for beginners.