New York City vs Sacramento

New York Effectively Banned | California 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
Sacramento, California
Status Legal with Permit
Permit Fee $230 initial application; $160 annual renewal; $54 annual Business Operations Tax
Tax Rate 12% TOT + 1.15%–3.45% Tourism Marketing/Infrastructure District assessments
Day Limit 90 days/year
Renewal Annual
Platform Tax Yes
Max Fine Contact city for current details

Sacramento has more favorable STR regulations overall.

Permits & Licensing

New York City charges $145 registration fee (OSE) for STR licensing, while Sacramento charges $230 initial application; $160 annual renewal; $54 annual Business Operations Tax. New York City renewal is every 2 years, and Sacramento renewal is annual. Overall, Sacramento 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 Sacramento, hosts pay 12% TOT + 1.15%–3.45% Tourism Marketing/Infrastructure District assessments. Both cities benefit from automatic platform tax collection through Airbnb and similar services, simplifying compliance for hosts.

Day Limits & Restrictions

Sacramento imposes a 90-night annual limit, while New York City has no annual cap — a significant advantage for high-volume hosts.

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 Sacramento, violations can result in Contact city for current details. 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 →

Sacramento Overview

Host must reside in the property at least 184 nights/year (primary residence requirement); non-primary-residence rentals capped at 90 days/year. Maximum 6 guests at any time.

Contact: Revenue Division, Finance Department — (916) 808-8500

Full Sacramento guide →

Frequently Asked Questions

Is it easier to Airbnb in New York City or Sacramento?
New York City is classified as "Effectively Banned" while Sacramento is "Legal with Permit." New York City's permit fee is $145 registration fee (OSE) compared to $230 initial application; $160 annual renewal; $54 annual Business Operations Tax in Sacramento. Overall, Sacramento has a more host-friendly regulatory environment.
Which city has higher STR taxes — New York City or Sacramento?
New York City charges 5.875% hotel room occupancy tax + state/city sales tax, while Sacramento charges 12% TOT + 1.15%–3.45% Tourism Marketing/Infrastructure District assessments.
Which city has stricter fines for illegal short-term rentals?
New York City: $5,000 first offense; up to $7,500 for subsequent violations. Sacramento: Contact city for current details. Both cities actively enforce STR regulations, so proper licensing is essential.
Do New York City and Sacramento have day limits for Airbnb?
New York City has no annual day limit. Sacramento limits STRs to 90 nights per year.
Which city is better for first-time Airbnb hosts — New York City or Sacramento?
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. Sacramento charges $230 initial application; $160 annual renewal; $54 annual Business Operations Tax with 12% TOT + 1.15%–3.45% Tourism Marketing/Infrastructure District assessments. Automatic tax collection in New York City and Sacramento makes compliance easier for beginners.