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New York: Jurisdiction and closing file

RentalCalcs original manual worksheet · October 18, 2026. Print or save as PDF and complete with your evidence. No information is submitted. This worksheet does not calculate automatically, determine eligibility or forecast income.

Property / parcel: ____________________ Prepared on: __________

Boundary and governing registry

Parcel; city, town or village; county. Inside NYC? Outside NYC, record the registry status, adopted opt-out law or repeal, official URL and issuer response date.

NYC host and building screen

Host stays in the same dwelling; no more than two paying guests. Check rent regulation, NYCHA, prohibited buildings and lease terms. Ask OSE about this exact proposed host.

Buffalo ownership model

Owner-occupied proof or non-owner special use determination; zoning, safety and separate licenses. Current initial license: $400 versus $650; difference $250, excluding other costs.

Buyer and seller reservations

Closing date; seller license; buyer application and required land-use decision. Who may honor each reservation, and from what date? Do not assume transfer.

State sales-tax channel proof

Each booking service; ST-155 or qualifying public agreement; facilitated gross receipts; direct bookings; mandatory charges and refunds.

Local levy file

Separate county and city occupancy-tax bases and collectors. Buffalo city 3% is not the all-in total; record any contract transition or exemption and the filing quarter.

Renewal diary

Actual expiration: NYC maximum four-year term and six-month renewal window per current page; county two-year framework where applicable; Buffalo annual. Confirm current charges with each issuer.

Verify current rules before purchase, advertising, renewal or a change in operation. Sources, exceptions and dates are in the linked guide. General information, not an address-specific legal or tax determination.