LOCAL LAW NO. "K" FOR 2025
A LOCAL LAW OF THE COUNTY OF ALBANY, NEW YORK ESTABLISHING SHORT-TERM RENTAL REGISTRY PURSUANT TO NEW YORK STATE REAL PROPERTY LAW SECTION 447-C AND APPLYING HOTEL OCCUPANCY TAX TO SHORT-TERM RENTAL WITH LESS THAN 25 ROOMS PURSUANT TO CHAPTER 693 OF THE LAWS OF 1980 OF NEW YORK STATE AND ALBANY COUNTY LOCAL LAW 3 OF 1980, AND AS SUBSEQUENTLY AMENDED, AND PURSUANT TO NEW YORK TAX LAW SECTION 1200
Introduced: 11/10/25
By Pedo:
BE IT ENACTED BY THE COUNTY LEGISLATURE OF THE COUNTY OF ALBANY, AS FOLLOWS:
Purpose and Intent.
The purpose and intent of this Local Law is to establish a rental registry program within Albany County requiring owners, operators, hosts and booking agents to register short-term dwelling units and to require owners, operators, hosts and booking agents to collect Occupancy Tax from each short-term rental for each dwelling unit with locations less than 25 units and for remittance of the same to Albany County, pursuant to NY RPP ? 447-c, NY Tax Law ? 1200, and Albany County Local Law 3 of 1980 , and as subsequently amended.
Section 1. Definitions.
For the purposes of this [article] Local Law, the following terms shall have the following meanings:
(a) "Short-term rental unit" means an entire dwelling unit with less than 25 rooms, or a room, group of less than 25 rooms , other living or sleeping space, or any other space within a dwelling, made available for rent by guests for less than thirty consecutive days, where the unit is offered for tourist or transient use by the short-term rental host of the residential unit, and where such unit is located in a covered jurisdiction.
(b) "Short-term rental host" means a person or entity in lawful possession of a short-term rental unit who rents such unit to guests in accordance with this article.
(c) "Booking service" means a person or entity who, directly or indirectly:
(1) provides one or more online, computer or application-based p...
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